Company Number: 01411764
Registered in England and Wales
Charity Number: 508435
Blackburn Empire Theatre Ltd
Report and financial statements
For the year ended 31st December 2022

Blackburn Empire Theatre Ltd
Legal and administrative information
for the year ended 31st December 2022
Page
Legal and admlnistrative information
Trustees report (including directors, report)
Independent Examiner's report
Statement of financial actlvities
10
Balance sheet
11
Notes to the financial statements
12-20

Blackburn Empire Theatre Ltd
Legal and administrative information
for the year ended 31st December 2022
Company number
01411764
Charity number
508435
Trustees
John Anson
Linda M Berry
Malcolm, R Doherty
James M Haddow
John A Jackson
Howard A Jones
Janet L Stonham
Mark Sears (appointed 9th June 2023)
Michael A Berry (ceased 5th February 2023)
Secretary
Linda M Berry
Reglstered office
Aqueduct Road
Ewood
Blackburn
Lancashire
BB2 4HT
Accountants
David H Evans Limited
Unit 27B Mitton Road Business Park
Mitton Road
Whalley
Clitheroe
BB7 9YE

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
The Trustees present their report and financlal statements for the year ended 31 December 2022.
The financial statements have been prepared In accordance with the accounting policies set out in note
I to the financial statements and comply with the charity's Memorandum and Articles of Association, the
Companies Act 2006 and "Accounting and Reporting by Charitles: Statement of Recommended Practlce
applicable to charities preparing their accounts in accordance wlth the Flnancial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accountlng periods commencing
from l January 2016).
Objectives and actlvltles
a) Pollcies and objectlves
The theatre relles on grants, donations and income from tlcket sales, bar, refreshment and merchandise
sales and room hlre to cover its operating costs. In setting the level of fees, charges and concessions,
the trustees give careful consideration to the accesslbllity of the theatre for those on low incomes in the
local community.
Blackburn Emplre Theatre Limited Is a company limited by guarantee and registered under the
Companies Act 2006. Its governing document is. its Memorandum and Articles of Associatlon. The
company is a registered Charity.
The principal objective of the charlty is to promote, maintain, Improve, asslst and advance public
educatlon, appreclation and understandlng of the arts includlng the arts of design, drama, mlme, dance,
singing and music to formulate, prepare and establish schemes thereof.
The theatre has the general aim of contributing to the quality of Ilfe of our participants and audlences by
expanding their horlzons through the provision of excitingi challenging and accesslble professional and
community arts events.
The strategles employed to achieve the charity's objectlves are to:
Welcome new and existing audiences by presenting a programme that will inspire and entertain
through its artistic and cultural diversityi
Concentrate on involving young people In the arts to help encourage a culture in which different age
ranges play a complementary part.
Provide placements for volunteers to work with the charity to gain a greater understandlng of how
theatre operates and guide them in future employment,
The remainder of the Trustees, Report sets out the aims and objectlves and explains how the charity has
considered the guldance.
The Trustees have paid due regard to guidance Issued by the Charlty Commisslon in declding what
attivities the charity should undertake.
b) Volunteers
Volunteers are an essential and extremely important resource in our Theatre. They are involved in most
of our activities ranging from the box office, cleaningi front of house, stage management, technlcal
support and manning the bar. All our Trustees also glve of thelr tlme freely.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
Trustees, Review
At the start of 2022 no-one knew quite what to expect with the country still feeling the effects of the Covid-19
pandemic. For all venues, including ours, it was a challenging time as audiences were still unsure about returning to
the theatre and being part of large, massed gatherings.
But we did everything possible to make them feel comfortable and our volunteers, as ever, were superb, helping our
audiences get used to enjoying Ilve shows once more and asthe year progressed we were very pleased to see a number
of 'sold out, shows.
It was also great to be able to welcome back to those theatre groups and dance schools who call the Empire home and
seeing them operate at pre-pandemic levels. Blackburn Muslcal Theatre Company, Blackburn G&S and Blackburn
Drama Club all staged week-long productions with us and the high standard of these productions was commented on
by many audience members.
We have also teamed up with Made for Stage, a company, which encouraBes young people to become involved in the
theatre. Made for Stage has become a regular user of the Berry Room for rehearsals and workshops and we are looking
forward to further developing this relationship as engaging young people across Blackburn with Darwen and East
Lancashire as a whole is a key element of our strategy,
It was pleaslng to see that shows appealing to different and diverse audiences all did well during the year. Among the
many shows to se15 out were tributes to Michael Jackson, Cher and Abba; family shows such as the Wlzard of Oz and
Halloween Spooktacular, various dance school celebrations plus the adults only Bingo That's Bonkers.
The aim durlng the year - and golng forward
is to increase the quality and variety of shows even further, giving
audlences a wide range of productions to enjoy, further cementing the Empire's reputation. We have Increased the
number of family shows- particularly during school holidays and half terms- and all fared very well including Alice in
Tik Tok Land, and an Easter extravaganza. We look forward to Increasing the number of attractively-priced shows
suitable for family audlences during these hollday periods in 2023.
During the year we held our flrst show aimed at the deaf community - Sign Along with Us - which was very well
received and highlights the Empire's commltment to attracting a new a diverse audience to the theatre. A number of
charity concerts were also held during the year and The Go's, those excellent ambassadors for the Emplre, performed
at a number of residential care homes as well as at the theatre.
As part of attracting new audiences, the Empire worked with Plane Comedy during the year staging several nights of
stand-up whlch saw sales Increasing at each event as word spread about the event.
Special mention has to be made of the annual panto.mime, Cinderella, staged In conjunction with Tom Rolfe
Productions. It was a huge success breaking box office records and playing to packed houses both durlng the morning
and afternoon schools shows and throughout the festive hollday perlod to family audiences. The appearance of Llnda
Lusardl In the show proved to be a bi8 draw and BBC Breakfast broadcast live from the Emplre with excerpts also
appearing on Look North West.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
Panto stars helped promote the show by appearing in costume in The Mall Blackburn and numerous press and radio
interviews were carried out. And, audience feedback praised the quality of the show Itself meaning we are very
confident that 2023's pantomime will once again be a record breaker.
During the year, a number of behind the scenes changes were carried out to help further improve the smooth running
of the theatre. In the balcony, a new carpet was fitted, making the whole area much more attractive to audiences; the
office areas too were recarpeted and brightened up and a new Epos till system was introduced on the bar with
volunteers being given full trainlng to ensure smoother service during shows and more detailed stock control and
flnancial management.
To encourage audiences, we also introduced the Booking Protect system at the box office increasing confidence when
buying tickets and we also introduced Docusign to simplify the issuing of contacts to artists and promoters.
Comedian Jimmy Cricket agreed to become a patron of the theatre, taking over from John Challis who died in 2021.
New external signingforthe theatre was made possible by the sterling efforts of director Howard Jones who undertook
'virtual' walk from Lands End to John O'Groats- a distance of more than 870 miles- raising more than £5,000 in the
process. A magniflcent achievement and the new electronic signage, all in the Empire's branding, looks fantastic.
No review of the year at the Empire would be complete without saluting the simply marvellous team of volunteers
who are the lifeblood of the theatre. Currently we have more than 40 regular volunteers who are involved in every
aspect of runnlng the theatre ranging from box offlce, front of house and bar work to cleaning, maintenance and
ensuring that every visitor to the Empire has a memorable experience. We couldn't do it without them and we will be
looking to increasing and developing the number of volunteers even more during the forthcoming year.
The same is true of the small team of employees - our office manager, technical manager and technlcal assistant-
who so often go above and beyond to ensure the smooth running of the whole operation.
No-on really knew what to expect when 2022 dawned and the world appeared to be in a very precarious place.
Audience confidence was low, the cost of living cri515 was beginning to hit home and the financial outlook was full of
doom and gloom. But the Empire Theatre and everyone involved in it embraced the challenge of bringing back existing
supporters and attracting new audiences and during the year it became obvious that the Empire was still very much
in everyone's hearts.
It means we can look ahead with confidence, The aim is to continue to provide high quality shows which appeal to
wide range of audiences. The Empire is rooted in Its communlty and, again, the aim is to further strengthen those ties
and to develop new relationships with even wider sections of the community. For anyone involved in it, we know that
The Emplre Theatre Is a very special place, and thanks to the hard work of the whole team more and more people are
appreciating that.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
Financlal review
a) Golng Concern
After making appropriate enquiries, the trustees have a reasonable expectation that the company has
adequate resources to continue in operational exlstence for the foreseeable future. For this reason they
continue to adopt the going concern basls in preparing the flnancial statements.
b) Reserves pollcy
The reserves policy of the trustees is to ensure that the company safely commits as much as possible to
furthering Its objectives whilst retaining flnancial stability and its potential to identify and explolt
opportunities.
The trustees have examlned the charity's requirement for reserves in the light of the main risks to the
organisation. It has established a policy whereby the unrestricted funds not committed or invested in
tanglble fixed assets held by the charity should be between l and 3 months of the expendlture of
approxlmately £25,700. The reserves are needed to meet the working capital requlrements of the charity
and the trustees are confident that at this level they would be able to continue the current activities of
the charity in the event of a significant drop in funding.
The trustees will aim to ensure the continuation of current activities In the event of a signlficant drop in
income. In this event it would be necessary to consider how the funding would be replaced or the
activities changed.
The Trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems
are in place to mitlgate exposure to the major risks.
Structurei governance and management
a) Constltution
The company is constltuted under a Memorandum o.f Association dated 26 January 1979 and Is registered
as a charitable company Ilmited by guarantee (charity number 508435). There have been no changes to
the objectives since the last annual report.
The Trustees, who are also the directors for the purpose of company law, and who served during the
year and up to the date of signature of the financial statements were as noted below.
John Anson
Linda M Berry
Malcolm R Doherty
James M Haddow
John A Jackson
Howard A Jones
Janet L Stonham
Mark Sears (appointed 9th June 2023)
Michael A Berry (ceased 5th February 2023)

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
b) Method of appointment or election of trustees
The management of the company is the responsibillty of the trustees who are elected and co-opted under
the terms of the Articles of Association.
The company's existing board of trustees were indivldually appointed on the strength of their respective
background, the network of contacts of the relevant trustee and an obvious enthusiasm and commitment
to support the company on an ongoing basis.
The board may from time to time, and at any time, appoint any member of the compa ny as a member
of the board of trustees. The decision to elect new trustees to the board is based upon the availabillty of
suitable candidates with a requislte skills base together wlth an acknowledgement by the board that
additional support would be beneficial in order to asslst in the company's development.
When considering new trustees, the board has regard to the requlrement for any specialist skills needed,
for example to enhance the potential pool of trustees.
c) Organisatlonal structure and decislon maklng
The affairs of the company are administered by the board of directors, who are also the trustees and
must comprise not less than five members. The board may from time to tlme reglster an increase, subject
to the number of members not exceeding fifty.
The board meets every 6 times a year and there are working groups whlch meet, as requlred, at other
tlmes to address specific governance or operational issues such as development, finance, risk
management, fundraislng etc.
A Chlef Executive is appointed by the trustees to manage the day to day operations of the charity. To
facilitate effective operatlons. The Chief Executive has delegated authority, withln terms of delegation
approved by the trustees, for operational matters relating to finance, employment and artistic
programme.
d) Policies adopted for the induction and tralnlng of trustees
New trustees are provided with information on their legal obligatlons under charity and company law,
the content of the Memorandum and Articles of Association, the commlttee and decision making process,
the business plan and recent financial performance of the company.
During this induction they meet the key employees and other trustees. Trustees are encouraged to view
the work delivered by the theatre and Its employees and volunteers.
Trustees are also encouraged to attend all producti.ons and appropriate training events.
e) Rlsk management
The trustees periodically review the major rlsks to which the company Is exposed, in particular those
related to the operatlons and finance of the companyi and are satlsfied that systems and procedures are
in place to mitlgate our exposure to the major risks.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2022
In partlcular insurance cover is in place and the finances of the charity are reviewed regularly. Particular
attention has been focused on PAT testingi health and safety of artists and audience, and management
of performing rights.
A key element in the management of financial risk is the setting of reserves policy and its regular revlew
by trustees.
Plans for future periods
To build on the success of the past few years, to. maintain the enthuslasm of all concerned with the
theatre workings and to keep the wonderful reputation with the public that we have created for this
unique community hub.
The Trustees report was approved by the Board of Trustees
Janet Stonham
Trustee
19th September 2023

Blackburn Empire Theatre Ltd
Independent Examiner's Report to the Trustees
for the year ended 31st December 2020
I report to the charity trustees on my examination of the accounts of the company for the year ended
31st December 2021 which are set out on pages I I to 20
Responsibilities and basis of report
As the charity trustees of the company (and also its d1￿CtorS for the purposes of company law) you are
responsible for the preparatlon of the accounts in accordance with the requlrements of the Companies
Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the co.mpany are not required to be audited under Part 16
of the 2006 Act and are ellgible for independent examinatlon, 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 examinatlon I have followed the Directlons given by the Charity Commlssion under
sectlon 145(5)(b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination glving 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
the accounts do not accord with those records. or
the accounts do not comply wlth 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 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 wlth the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Davld Evans FCA
Independent Examiner
Member of the Institute of Chartered Accountants in England and Wales
Date: 19th September 2023
David H Evans Ltd
Unit 27B Mitton Road Business Park,
Mltton Road, Whalley,
Clitheroe, BB7 9YE

Blackburn Empire Theatre Ltd
Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 31st December 2022
Unrestricted
Funds
Restrlcted
funds
Total funds
2022
Total funds
2021
Note
Income from:
Donatlons and legacies
12,262
12,262
21,718
Charltable actlvltles
375,316
375,316
206,320
other income
26,838
Total Income
387,578
387,578
254,876
Expendlture on:
Raising funds
Charitable activitles
309,144
309,144
287,947
Total expenditure
309,144
309,144
287,947
Net (outgolng)/lncoming resources
before transfers
78,434
(33,071)
78,434
Transfer between funds
Net movement In funds for the year
78,434
78,434
(33,071)
Reconclllation of funds
Fund balances at 1st January 2022
298,195
298,195
331,266
Fund balances at 315t December 2022
376,629
376,629
298 195
The statement of flnanclal activities Includes all gains and losses recognised In the year. All income and
expenditure derlve from continulng activitles. The statement of financlal actlvities also complles with the
requirements for an Income and expendlture account under the Companles Act 2006.
10

Blackburn Empire Theatre Ltd
Company number 01411764
Balance sheet as at 31st December 2022
Note
2022
2021
Fixed assets
Tangible assets
13
283,951
284,133
Current asset$
stocks
14
2,480
9,650
230,844
3,039
4, 969
J 58,084
Debtors
15
Cash at bank and in hand
Total current assets
242,974
166 092
Llabilitles
Creditors: amounts falling
due in less than one year
16
(130,452)
(123,441)
Net current assets
112,522
42,651
Creditors: amounts
falling due after more
than one year
17
(19,844)
(28,589)
Net assets
376,629
298 195
The funds of the charity
Restricted Income funds
Unrestrlcted income funds
19
20
376,629
298,195
Total charity funds
376,629
298,195
For the financlal year endlng 31 December 2022 the company was entltled to exemption from audit under
section 477 of the Companies Act 2006 relating to small ￿mpanieS.
No member has required the company to obtain an audlt of its accounts for the year in questlon in accordance
with Section 476 of the Companles Act 2006.
The directors acknowledge their responslbility for complying with the requirements of the Act with respect to
accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to
the small companies, regime.
The Notes on pages 12 to 20 form part of these accounts
Approved by the Trustees on 19th September and slgned on their behalf by:
JfvMcL
Mark Sears
Janet stonham
li

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
l Accountlng pollcles
Blackburn Emplre Theatre Ltd Is a private company limited by guarantee Incorporated in England and
Wales. The Registered Office is Aqueduct Road, Ewood, Blackburn, BB2 4HT.
The principal accounting policles adoptedi judgments and key sources of estimatlon uncertainty In the
preparation of the financial statements are as follows:
1.1 Basis of preparation
The financlal statements have been prepared in accordance with the charity's governing document,
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitles
preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and
Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102), the Financial
Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102A) and the Companies Act
2006.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The accounting statements are prepared in Sterling, which Is the functional currency of the charity.
Monetary amounts in these flnancial statements are rounded to the nearest £1.
The financial statements have been prepared under the hlstorical cost convention. The prlncipal
accounting policies adopted are set out below.
1.2 Charitable Funds
Unrestricted funds are avallable for use at the discretion of the Trustees In furtherance of their charitable
objectives.
Restricted funds are subject to speclfic conditlons by donors as to how they may be used. The purpose
and uses of restricted funds are set out in the notes to the financlal statements.
1.3 Income resources
Income Is recognlsed when the charity has entitlement to the funds, any performance condltions attached
to the item(s) of income have been met and It is probable that the income will be received and the
amount can be measured reliably.
Income from government and other grants, whether 'capltal' grants or 'revenue' grants, is recognised
when the charity has entitlement to the funds, any performance conditions attached to the grants have
been met and it is probable that the Income wlll be received and the amount can be measured reliably
and is not deferred.
Income recelved in advance of a provlslon of a specified service Is deferred until the criteria for income
recognition are met.
Turnover is measured at the falr value of the consideration recelved or receivable and represents
amounts receivable for goods and services provided in the normal course of business, net of any
dlscounts and VAT.
12

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
1.4 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon, net
of depreciation and any impairment losses.
Depreclation is recognlsed so as to write off the cost or valuation of assets less thelr residual value, over
the useful lives on the following bases:
Freehold land and buildings
Plant and equipment
Fixtures and flttings
Computers
The gains and losses arising on disposal of an ass.et is determined as the difference between the sale
proceeds and the carrying value of the assets and is recognised as income or expenditure for the
accounting period.
20/0 Straight line
6.70/0 Stralght line
10 % of the reducing balance
250/0 of the reduclng balance
1.5 Stocks
Stocks are stated at the lower of cost and estimated selling price.
1.6 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.7 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.8 Creditors and provisions
Creditors and provisions are recognlsed where the charity has a present obligatlon resultlng from a past
event that wlll probably result In the transfer of funds to a third party and the amount due to settle the
obligatlon can be measured or estimated reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade dlscounts due.
1.9 Taxatlon
The company meets the definltion of a charity for UK corporation tax purposes. Accordinglyi the company
is potentlally exempt from corporation tax In respect of income or capital galns to the extent that such
Income or gains are applied exclusively to charltable purposes.
1.10 Retlrement beneflts
Payments to defined contrlbution retirement benefit schemes are charged as an expense as they fall
due.
2 Critlcal accounting estimates and Judgements
In the application of the charity's accounting policles, the Trustees are required to make judgements,
estimates and assumptions about the carrying amounts of assets and Ilabilities where the amounts are
not apparent from other sources. The estimates and associated assumptlons are based on historlcal
experience and other factors that are consldered to be relevant. Actual results may subsequently differ
from these estimates.
13

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 315t December 2022
The estimates and underlying assumptions are revlewed on an ongoing basis. Revlsions to accounting
estimates are recognlsed in the period in whlch the estlmate is revised These judgements include stock
provlsion, the provision for bad debts, accruals, prepayments and depreciation.
3 Income from donations and lega¢les
Unrestricted
Restrlcted
Total 2022
Donations
12,262
12,262
Grants
Total
12,262
12,262
21,718
Total by fund 31 December 2021
19,861
2,037
4 Income from charitable activities
Total 2022
Total 2021
Theatre tlcket sales
209,498
112,387
45,300
4,325
126,982
51,761
24,182
1,371
363
Bar, refreshments and merchandlse sales
Room hire
Raffles
Sponsorship and advertlslng
Sundry income
3,806
375,316
1,661
206,320
Analysls between funds:
Restricted
Unrestrlcted
375,316
375,316
206,320
206,320
5 Other income
2022
2021
Furlough Income
26,838
26,838
Analysis between funds:
Restricted
26,838
Unrestricted
26,838
14

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
6 Charitable a¢tlvlties
2022
2021
Theatre costs and artists
Bar, refreshments and merchandlse
Share of support costs (see note 7)
44,734
44,321
220,089
309,144
62,301
18,388
207,258
287,947
Analysls between funds:
Unrestrlcted
309,144
212,384
75,563
287,947
Restricted
309,144
7 Support Costs
Total 2022
Total 2022
Staff costs
63,293
10,781
32,460
2,749
22,810
9,651
3,895
2,426
2,069
3,056
428
67,698
9,901
23,494
2,863
13,768
11,195
3, 786
8,335
3,719
4,220
1,385
31,785
4,240
5,507
7,336
6,811
31
Depreciation
Advertlslng and marketing
Water and general rates
Light and heat
Insurance
Telephone
Professlonal fees
Stationery, postagei printlng and webslte
Accountancy fees
Volunteer expenses
Repairs and maintenance
Licence fees
22,017
7,000
8,695
14,119
11,845
426
Cleanlng and waste disposal
Ticket Issulng system
Card merchant and onllne sales commission
Bank charges
Mlscellaneous
1,776
593
824
Bank loan Interest
360
220,089
207,258
2022
2021
Unrestricted expenditure
Restrlcted expendlture
220,089
131,695
75,563
207,258
220,089
15

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
8 Net movement in funds
Total
2022
Total
2021
Net movement in funds is stated after charglng (creditlng):
Independent Examiner fees
Depreclatlon of owned tangible flxed assets
10,781
9,901
9 Trustees
Janet Stoneham, a Trustees Is a full time employee of the charlty and was remunerated as such durlng the
accountlng period.
10 staff costs
staff costs for the year were as follows:
2022
2021
Wages and salaries
61,059
65,671
Soclal securlty costs
402
253
Pension costs
1,832
1,774
63,293
67,698
No employee had employee beneflts in excess of £60,000 (2021: NII)
The average number of full tlme equlvalent staff employed durlng the perlod was 3 (2021.3).
16

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
11 Fixed assets: tanglble assets
Freehold land
and buildings
Fixtures and
flttlngs
Total
Cost
At l January 2022
440,728
265,214
705,942
Additions
10,599
10,599
Dlsposals
At 31 December 2022
440,728
275,813
716,541
Depre¢iatlon
At l January 2022
165,889
255,920
421,809
Charge for the year
8,815
1,966
10,781
Dlsposals
At 31 December 2022
174,704
257888
432,590
Net book value
At 31 December 2022
266,024
17,927
283,951
At 31st December 2021
274,839
9,294
284,133
12 Stocks
2022
2021
Goods for resale
2,480
3,039
13 Debtors: amounts falllng due wlthin one year
2022
2021
Trade debtors
9,650
4,969
other debtors
Prepayments and accrues income
9,650
4,969
17

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
14 Credltors: amounts falling due within one year
2022
2021
Loans
6,000
6, 000
Other taxation and soclal securlty
26,842
1,060
Trade creditors
17,096
43,245
Other creditors
1,487
3,827
Accruals and deferred income
79,027
69,309
130,452
123,441
The amount included in loans Is a Bounce Back loan. The loan is repayable in equal monthly Instalments of
£500 whlch started on 29th June 2021. Interest Is payable monthly in arrears on the first buslness day of
each month and is charged at 2.50/0 per annum. The loan can be repaid at any time In full or in part without
premium or penalty.
15 Credltor$: amount$ falllng due after more than one year
2022
2021
Loans
19,844
28,589
An amount of £14,500 Included In loans is a Bounce Back loan (see detalls in Note 16).
The remalnder of the amount Included under loans is a loan provided by Carlsberg Marston's Brewery. The
loan is repayable by an advanced dlscount at a rate of £25 per barrel of beer purchased. The loan Is secured
on the freehold property and by a flxed and floatlng charge over the assets of the charlty.
16 Loans and overdrafts
2022
2021
Loans
25,844
34,589
Payable within one year
Payable after one year
6,000
19,844
6,000
28,589
18

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
17 Restrlcted funds
The income funds of the charity include restricted funds comprising the followlng unexpended balances of
donations and grants held on trust for specific purposes:
Balance
at I
January
2022
Balance at
31
December
2022
Income
Expenditure
Transfers
Restricted funds
Balance
atl
January
2021
Balance at
31
December
2021
Income
Expenditure
Transfers
Restricted funds
46,655
28,875
(75,563)
33
There were not any Restrlcted funds for the accountlng period ending 31$t December 2022. The 2021
comparatlve figures represent a grant recelved from Theatres Trust to assist wlth the purchase of ticket
scanners and Coronavlrus Job Retention Grant ('Furlough') recelpts.
18 Deslgnated funds
The Income funds of the charity Include the following deslgnated funds whlch have been set aside out of
unrestrlcted funds by the Trustees for speclflc purposes:
Balance
ati
January
2022
' Balance at
31
December
2022
Income
Expenditure
Transfers
Designated funds
Balance
atl
January
2021
Balance at
31
December
2021
Income
Expenditure
Transfers
Designated funds
There were not any Deslgnated funds in elther the current or previous accountlng perlods.
19

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2022
19 Analysls of net assets between funds
I" January to 31st December 2022:
Unrestricted
funds
Restrlcted
funds
Total
Tanglble fixed assets
283,951
283,951
Net current assets/(liabllltles)
112,522
112,522
Creditors of more than one year
(19,844)
(19,844)
376,629
376,629
i$t January to 315t December 2021..
Unrestrlcted
funds
Restricted
funds
Total
Tangible flxed assets
284, 133
284, 133
Net current assets/(liabilitles)
42,651
42,651
Creditors of more than one year
(28,589)
(28,589)
298,195
298,195
20 Related party transactlons:
During the accountlng perlod expenses totalling £4,432 (2021: £416) were incurred with Pennlne Fire and
Safety Limited, a company In whlch Mr J Jackson, a trustee, is a dlrector.
Durlng the accounting period expenses totalllng £584 (2021: £1,045) were Incurred wlth Unified World
Communlcatlons Limited, a company In which Mr H A Jones, a trustee, is a dlrector.
20