Company Number: 01411764
Reglstered in England and Wales
Charlty Number: 508435
Blackburn Empire Theatre Ltd
Report and financial statements
For the year ended 31st December 2024

Blackburn Empire Theatre Ltd
Legal and administrative information
for the year ended 31st December 2024
Page
Legal and administratlve Information
Trustees report (includlng dlrectors, report)
Independent Examlner's report
statement of financial actlvltles
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 2024
Company number
01411764
Charlty number
508435
Trustees
John Anson
Linda M Berry
James M Haddow
John A Jackson
Howard A Jones
Janet L Stonham (ceased 19th February 2025)
Mark Sears
Kyle S Lawrenson
Secretary
Llnda M Berry
Reglstered offlce
Unlt 27B Mitton Road Business Park
Mltton Road, Whalleyi
Clitheroe
Lancashire
BB7 9YE
Accountants
David H Evans Limited
Unit 27B Mitton Road Business Park
Mltton Road, Whalleyi
Clitheroe
Lancashlre
BB7 9YE

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
The Trustees present thelr report and flnancial statements for the year ended 31 December 2024.
The financlal statements have been prepared In accordance wlth the accounting pollcles set out in note
I to the flnancial statements and comply with the charity's Memorandum and Artlcles of Association, the
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing thelr accounts In accordance wlth the Financial Reportlng Standard
applicable In the UK and Republic of Ireland (FRS 102)" (as amended for accounting perlods commencing
from l January 2016).
Objectives and actlvltles
a) Pollcles and objectives
The theatre relies on grants, donatlons and income from ticket sales, bar, refreshment and merchandlse
sales and room hlre to cover Its operating costs. In settlng the level of fees, charges and concesslons,
the trustees glve careful consideration to the accesslblllty of the theatre for those on low Incomes in the
local communlty.
Blackburn Empire Theatre Limlted Is a company limited by guarantee and reglstered under the
Companies Act 2006. Its governing document is its Memorandum and Articles of Assoclatlon. The
company is a registered Charity.
The princlpal objectlve of the charlty is to promote, maintaln, Improve, asslst and advance public
education, appreciatlon and understanding of the arts Including the arts of design, drama, mime, dance,
singlng and muslc to formulatei prepare and establish schemes thereof.
The theatre has the general alm of contributlng to the quallty of life of our partlclpants and audlences by
expanding their horizons through the provision of excltlng, challenglng and accesslble professional and
community arts events.
The strategies employed to achleve the charity's objectives are to:
Welcome new and existlng audiences by presenting a programme that wlll inspire and entertaln
through its artistic and cultural diverslty.
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 galn a greater understandlng of how a
theatre operates and gulde them in future employment.
The remalnder of the Trustees, Report sets out the alms and objectlves and explalns how the charity has
consldered the guldance.
The Trustees have pald due regard to guidance issued by the Charlty Commisslon In deciding what
activities the charity should undertake.
b) Volunteers
Volunteers are an essential and extremely Important resource in our Theatre. They are involved In most
of our activitles ranging from the box offlce, cleaningi front of house, stage management, technical
support and mannlng the bar. All our Trustees also glve of thelr tlme freely.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
Achievements and performance
Chairman's review of activltles
It is pleasing to report that the steady progress belng made at the EmpireTheatre has continued throughout the year.
By tsking a more pro-actlve approach to future bookings and careful monltorlng of shows, audience numbers
continued to Increase throughout the year attractlng a wide range of audiences.
A number of shows were total sell-outs with waiting Ilsts being set up and many others were close to capacity wlth
Just balcony seats available. The diverse range of shows which sold out demonstrates that the theatre has become
trusted venue for many theatregoers both In and around Blackburn and Darwen and further afield. Among the shows
playlng to capacity houses were Abba and Eagle5' tributes, comedlan Clinton Baptiste, rock and rollers
Showaddywaddy, Princess Live which attracted a younger mums and daughters, audience and a young people's
productlon of Les Miserables.
Particularly pleasing was the response to Blackburn Musical Theatre Companyi one of many organlsations whlch call
the Empire home, with a week-long run being a virtual sell-out every night.
Speclal mention should be made of the annual pantomlme Jack and the Beanstalk which once again broke box office
records. There was an increased number of tickets sold for public performances and all schools, performances were
virtual sell-outs. A number of schools from East Lancashlre booked for the flrst time due to the growing reputation of
the Emplre forstagingan entertaining show In conjunction wlthTom Rolfe Productions. The Empire has also benefitted
from a number of local venues being forced to close.
Looking ahead to the pantomime in 2025, a large number of school and group bookings had been secured by the end
of the year while Jack and the Beanstalk was still running. Special mention should be made of the efforts of office
manager Janet Stonham who has built up a great working relationshlp with the schools and has been proactlvely
encouraging booklngs and also to all the volunteers who make the panto performances- often two per day - a fun
experience for everyone. And there's the technical team who have calmly and professlonal handles everything that
has been required of them leading to a production of the hlghest standard.
Having Introduced stronger management of show receipts and analysingthe Impact of every show, It has enabled Kris
Connell to put together an even stronger programme schedule for 2025. The aim is always to bring the best possible
acts, shows and performers to the theatre for a wlde range of audlences and for 2025 a number of new shows will be
visiting for the flrst time.
There has been an increase demand from dance schools and organlsations such as Prima Dance Competitions who
have made booklngs, partly through word-of-mouth and the Empire's ability to handle large numbers of
performers/competltors.
Looking ahead to 2025 as a whole, the aim has been to introduce blgger and better shows when possible and to
continue to offer a diverse programme which will appeal to all age groups and interests. By the end of 2024, it ha5
been posslble to pretty much fill up the calendar with just a few dates left avallable and a large number of promoters
and artists making inquiries.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
It's pleasingto note that 2024 has seen an increase in the number of volunteers with a variety of skills and experlences
giving thelrtime. Thlswas achieved partlythrough an open day and alsothrough onllne promotion and posters outside
the theatre asking for new 'recrults'. Five volunteers were 'promoted' to become Front of House Supervisors to
oversee the running of duties for every show and improved communications between supervisors and management
has been Introduced vla a dedicated WhatsApp group.
The director working with Kris Connell put together a maintenance plan both for short term and longerterm projects.
Once agaln a summer shutdown in July and August allowed signlflcant improvements to be made to the vlsitor
experience. The Balcony Bar- renamed the Volunteers, Bar- was totally refurbished with an old photo of the Empire
being turned into dlgital wall art to occupy one wall of the bar. One of the distinctive circular windows in the bar was
also replaced.
In the maln bar, the old bench-style seating around the walls was removed and tables and chairs introduced creating
more space for patrons on show nights and offerlng even easier access to the bar. A new carpet in the bar was also
laid and additional TV screens installed to promote future shows and to display bar prices. New screens were also
added to the box office area. New larger poster boxes of a unlform design were put up around the exterior of the
theatre allowing the promotion of more shows.
The Emplre continues to be the base for a numberof organisations Including Blackburn Drama Club and the Zoe Taylor
Dance Academy. By renegotiatlng the lease wlth long-standing tenant Tim Llnce Productions a large room in the
performlng arts centre which had prevlously been used as storage was freed up and- subject to plannlng approval-
the aim Is to create and additional rehearsal space for a new tenant. part of the theatre's commltment to the
communlty and also to increase the revenue streams. Tim Lince Productions has moved to a smaller storage space
within the theatre which has been created.
Overall the Empire Theatre has consolidated its position as Blackburn's buslest community venue. There is a
commitment from everyone involved from the directors, staff and volunteersto continueto grow our audlences, bring
in bigger and better shows and to meet the needs of the diverse community whlch makes up Blackburn with Darwen.
2025 promlses to be an exciting year with a number of strategic plans to be worked on. Revenues contlnue to grow
which wlll allow further investment into the theatre. It is hoped to explore areas where grant aid may be available and
also to develop even closer ties wlth communlty organisations Interested in the arts.
Financial revlew
a) Going Concern
After maklng approprlate enquiries, the trustees have a reasonable expectatlon that the company has
adequate resources to continue In operational existence for the foreseeable future. For thls reason they
contlnue to adopt the golng concern basls In preparlng the financlal statements.
b) Reserves policy
The reserves policy of the trustees Is to ensure that the company safely commlts as much as posslble to
furtherlng its objectives whilst retaining flnancial stablllty and its potential to identlfy and exploit
opportunlties.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
The trustees have examlned the charlty's requirement for reserves in the Ilght of the main risks to the
organisation. It has establlshed a pollcy whereby the unrestrlcted funds not commltted or invested in
tangible flxed assets held by the Charity should be between l and 3 months of the expenditure of
approximately £49,000. The reserves are needed to meet the worklng capital requirements of the charity
and the trustees are confldent that at thls level they would be able to contlnue the current activltles of
the charity In the event of a significant drop in funding.
The trustees wlll alm to ensure the continuatlon of current activitles In the event of a slgnlficant 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 satisfled that systems
are In place to mltlgate exposure to the major rlsks.
structurey governance and management
a) Constitution
The company is constituted under a Memorandum of Assoclatlon dated 26 January 1979 and Is registered
as a charitable company limlted by guarantee (charity number 508435). There have been no changes to
the objectlves since the last annual report.
The Trustees, who are also the directors for the purpose of company law, and who served durlng the
year and up to the date of slgnature of the flnancial statements were as noted below.
John Anson
Linda M Berry
James M Haddow
John A Jackson
Howard A Jones
Janet L Stonham (ceased 19th February 2025)
Mark Sears
Kyle S Lawrenson
b) Method of appointment or election of trustees
The management of the company is the responslblllty of the trustees who are elected and co-opted under
the terms of the Articles of Association.
The company's exlstlng board of trustees were Individually appointed on the strength of thelr respectlve
background, the network of contacts of the relevant trustee and an obvlous enthusiasm and commitment
to support the company on an ongoing basss.
The board may from time to tlme, and at any time, appoint any member of the company as a member
of the board of trustees. The decision to elect new trustees to the board Is based upon the avallability of
sultable candldates with a requlsite skills base together with an acknowledgement by the board that
addltlonal support would be beneflclal in order to assist In the company's development.

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
When considering new trustees, the board has regard to the requlrement for any specialist skills needed,
for example to enhance the potentlal pool of trustees.
c) Organisatlonal structure and declslon making
The affalrs of the company are admlnistered by the board of dlrectors, who are also the trustees and
must comprise not less than five members. The board may from tlme to time reglster an increase, subject
to the number of members not exceedlng fifty.
The board meets every 6 times a year and there are working groups which meet, as required, at other
times to address speclflc governance or operational Issues such as development, flnance, risk
management, fundraislng etc.
A Chief Executive Is appointed by the trustees to manage the day to day operatlons of the charlty. To
facllltate effectlve operatlons. The Chlef Executive has delegated authorlty, within terms of delegation
approved by the trustees, for operatlonal matters relating to flnance, employment and artistic
programme.
d) Policies adopted for the induction and training of trustees
New trustees are provlded with information on thelr legal obllgatlons under charlty and company law,
the content of the Memorandum and Articles of Association, the committee and decision maklng process,
the buslness plan and recent flnancial performance of the company.
During thls inductlon they meet the key employees and other trustees. Trustees are encouraged to vlew
the work delivered by the theatre and its employees and volunteers.
Trustees are also encouraged to attend all productlons and approprlate training events.
e) Rlsk management
The trustees perlodically revlew the major rlsks to which the company Is exposed, in partlcular those
related to the operations and finance of the companyi and are satisfled that systems and procedures are
In place to mltigate our exposure to the major rlsks.
In partlcular insurance cover Is In place and the flnances of the charity are revlewed regularly. Partlcular
attentlon has been focused on PAT testlng, health and safety of artists and audience, and management
of performlng rights.
A key element in the management of financial rlsk Is the settlng of reserves pollcy and its regular revlew
by trustees.
Plans for future periods
To build on the success of the past few years, to malntain the enthuslasm of all concerned with the
theatre workings and to keep the wonderful reputation wlth the publlc that we have created for this
unlque Communlty hub.
The Trustees report was approved by the Board of Trustees

Blackburn Empire Theatre Ltd
Trustees, Annual Report
for the year ended 31st December 2024
ar
Kyle S Lawrenson
Trustee
Trustee
18th September 2025

Blackburn Empire Theatre Ltd
Independent Examiner's Report to the Trustees
for the year ended 31st December 2024
I report to the charity trustees on my examination of the accounts of the company for the year ended
31st December 2024 whlch are set out on pages 10 to 20
Responslbilities 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 wlth the requirements of the Companles
Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the company are not requlred to be audited under Part 16
of the 2006 Act and are ellglble for independent examlnation, I report In respect of my examination of
your company's accounts as carrled out under sectlon 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directlons given by the Charity Commlsslon under
sectlon 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examinatlon. I confirm that no matters have come to my attention in connectlon
with the examinatlon glving me cause to belleve that in any material respect:
accounting records were not kept in respect of the company as requlred by section 386 of the 2006
the accounts do not accord wlth those records. or
the accounts do not comply with the accounting requlrements of sectlon 396 of the 2006.Act other
than any requirement that the accounts give a 'true and fair vlew, which is not a matter considered
as part of an independent examlnation. or
the accounts have not been prepared In accordance wlth the methods and principles of the Statement
of Recommended Practlce for accountlng and reportlng by charltles applicable to charltles preparing
thelr accounts In accordance wlth the Financlal Reporting Standard appllcable In the UK and Republlc
of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to whlch
attention should be drawn in this report in order to enable a proper understandlng of the accounts to be
reached.
David Evans FCA
Independent Examiner
Member of the Institute of Chartered Accountants in England and Wales
Date: 18th September 2025
Davld H Evans Ltd
Unit 27 Mltton Road Business Park,
Mitton Road, Whalley, Clitheroe, BB7 9YE

Blackburn Empire Theatre Ltd
statement of Financial Activities
(including Income and Expenditure account)
for the year ended 31st December 2024
Unrestricted
Funds
Restrlcted
funds
Total funds
2024
Total funds
2023
Note
Income frorn:
Donatlons'and legacies
8,649
10,000
18,649
10,568
Charitable actlvltles
520,785
520,785
449,935
other income
4,110
4,110
1,700
Total Income
533,544
10,000
543,544
462,203
Expenditure on:
Ralslng funds
Charltable actlvltles
581,229
7,806
589,035
405,281
Total expendlture
581,229
7,806
589,035
405,281
Net (outgolng)/lncoming resources
before transfers
(47.685)
2,194
(45,491)
56,922
Transfer between funds
Net movement in funds for the year
(47,685)
2.194
(45,491)
Reconclllatlon of funds
Fund balances at 1st January 2024
433,551
433,551
376,629
Fund balances at 31st De￿rnber 2024
385,866
2,194
388,060
433,551
The statement of flnanclal actlvltles Includes all galns and losses recognlsed in the year. All Income and
expenditure derive from contlnulng activities. The statement of financlal activities also complies with the
requlrements ftir an Income and expenditure account under the Companles Act 2006.
io

Blackburn Empire Theatre Ltd
Company number 01411764
Balance sheet as at 31st December 2024
Note
2024
2023
Fixed assets
Tanglble assets
li
267,287
278,816
Current assets
Stocks
12
3,378
3,691
449,932
2,404
2,813
342,577
Debtors
13
Cash at bank and In hand
Total current assets
457,001
347,794
Liabllltles
Credltors: amounts falllng
due in less than one year
Net current assets
14
(333,728)
(184,559)
123,273
163,235
Credltors: amounts
falling due after more
than one year
15
(2,500)
(8,500)
Net assets
388,060
433,551
The funds of the Charity
Restrlcted Income funds
17
2,194
385,866
Unrestrlcted Income funds
433,551
Total charlty funds
388,060
433,551
For the financial year ending 31 December 2024 the company was entitled to exemption from audlt under
section 477 ofthe Companies Act 2006 relating to small companies.
No member has required the company to obtain an audit of ils accounts for the year in question In accordance
wSth Seotion 476 of the Companles Act 2006.
The directors acknowledge their responsibility for complying with the requlrements 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, reglme.
The Notes on pages 12 to 20 form part of these accounts
Approved by t
e T ustees on 18th September 2025 and signed on their behalf by:
ar
Kyle S Lawrenson
li

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
l Accounting po15cies
Blackburn Empire Theatre Ltd is a private company Ilmited by guarantee Incorporated In England and
Wales. The Reglstered Office is Aqueduct Road, Ewood, Blackburn, BB2 4HT.
The princlpal accountlng policies adoptedi judgments and key sources of estlmation uncertainty In the
preparation of the financial statements are as follows"
1.1 Basis of preparation
The financlal statements have been prepared in accordance wlth the charlty's governlng document,
Accountlng and Reporting by Charlties: Statement of Recommended Practice appllcable to charities
preparing their accounts In accordance wlth the Flnancial Reportlng Standard applicable In the UK and
Republic of Ireland (FRS 102) (effective l January 2015) - (Charltles SORP (FRS 102), the Financial
Reportlng Standard applScable in the UK and Republic of Ireland (FRS 102A) and the Companies Act
2006.
The charlty has tsken advantage of the provislons In the SORP for charltles applying FRS 102 Update
Bulletln I not to prepare a Statement of Cash Flows.
The accountlng statements are prepared In Sterlingi whSch is the ftjnctional currency of the charity.
Monetary amounts In these financlal statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost conventlon. The prlncipal
accountlng 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 thelr charitable
objectlves.
Restrlcted funds are subject to speclfic condltlons'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 charlty has entitlement to the funds, any performance condltlons attached
to the item(s) of income have been met and it is probable that the income wlll be recelved and the
amount can be measured rellably.
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 St is probable that the income will be recelved and the amount can be measured reliably
and Is not deferred.
Income recelved in advance of a provision of a specifted service is deferred until the criteria for income
recognltlon are met.
Turnover is measured at the falr value of the consideration recelved or recelvable and represents
amounts receivable for goods and services provlded in the normal course of buslness, net of any
dlscounts and VAT.
12

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
1.4 Tanglble fixed assets
Tangible fixed assets are Inltially measured at cost and subsequently measured at cost or valuatlon, net
of depreclation and any impalrment losses.
Depreciation Is recognlsed so as to wrlte off the cost or valuatlon of assets less thelr residual value, over
the useful lives on the followlng bases:
Freehold land and buildings
Plant and equlpment
Fixtures and fittings
Computers
2 % stralght line
6.7 % straight line
IOQ/o of the reducing balance
25 % of the reduclng balance
The gains and losses arislng on disposal of an asset Is determlned as the difference between the sale
proceeds and the carrylng value of the assets and is recognlsed as income or expendlture for the
accountlng period..
1.5 Stocks
Stocks are stated at the lower of cost and estimated selllng price.
1.6 Debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepald 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 hlghly Ilquid investments with a short
maturity of three months or less from the date of acqulsition or openlng of the deposlt or similar account.
1.8 Credltors and provisions
Creditors and provisions are recognlsed where the charity has a present obllgatlon resulting from a past
event that will probably result In the transfer of funds to a thlrd party and the amount due to settle the
obllgation can be measured or estimated reliably. Creditors and provisions are normally recognlsed at
their settlement amount after allowlng for any trade discounts due.
1.9 Taxation
The company meets the definition of a charity for UK corporatlon tax purposes. Accordingly, the company
is potentlally exempt from corporation tax In respect of Income or capltal gains to the extent that such
income or galns are applied exclusively to charitable purposes.
1.10 Retlrement benefits
Payments to deflned contributlon retirement benefit schemes are charged as an expense as they fall
due.
2 Crltlcal accounting estlmates and Judgements
In the applicatlon of the charity's accounting policles, the Trustees are required to make judgements,
estimates and assumptions about the carrylng amounts of assets and Ilablllties where the amounts are
not apparent from other sources. The estlmates and associated assumptions are based on historlcal
experience and other factors that are considered to be relevant. Actual results may subsequently differ
from these estlmates.
13

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
The estimates and underlying assumptlons are revlewed on an ongoing basls. Revislons to accountlng
estlmates are recognlsed In the period in whlch the estimate Is revlsed These Judgements Include stock
provision, the provision for bad debts, accruals, prepayments and depreciation.
3 Income from donatlons and legacles
Unrestrlcted
Restrlcted
Total 2024
Donatlons
8,649
10,000
18,649
Grants
Total
8,649
10,000
18,649
Total by fund 31 December 2023
10,568
10,568
4 Income from charitable actlvltles
Total 2024
Total 2023
Theatre tlcket sales
266,503
172,661
60,607
8,120
3,326
9,568
520,785
241,773
138,111
55,108
7,895
5,132
1,916
449,935
Bar, refreshments and merchandise sales
Room and equipment hlre
Raffles
Sponsorship and advertlslng
Sundry Income
Analysis between funds:
Restrlcted
Unrestricted
520,785
520,785
449,935
449,935
5 Other Sncome
2024
2023
Interest received
4,110
1,700
4,110
1,700
Analysls between funds:
Restricted
Unrestricted
4,110
4,110
1,700
1,700
14

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 315t December 2024
6 Charitable activities
2024
2023
Theatre costs and artists
206,915
60,895
321,225
589,035
94,806
53,745
256,730
405,281
Bar, refreshments and merchandlse
Share of support costs (see note 7)
Analysls between funds:
Unrestrlcted
581,229
7,806
589,035
405,281
Restricted
405,281
7 Support costs
Total 2024
Total 2023
Staff costs
112,762
11,529
26,077
4,952
25,313
11,475
2,895
2,520
3,351
4,424
5,637
49,693
13,458
4,907
22,251
14,036
1,130
4,541
274
82,626
11,969
27,114
3,015
21,924
9,835
4,234
5,029
3,392
3,333
5,737
24,871
10,491
7,874
18,283
12,884
1,139
2,537
443
Depreclation
Advertlsing and marketing
Water and general rates
Light and heat
Insurance
Telephone
Professlonal fees
statlonery, postage, printlng and webslte
Accountancy fees
Volunteer expenses
Repalrs and malntenance
Licence fees
Cleaning and waste disposal
Tlcket issuing system
Card merchant and onllne sales commlsslon
Bank charges
Miscellaneous
Bank loan Interest
321,225
256, 730
2024
2023
Unrestrlcted expendlture
Restrlcted expendlture
321,225
256,730
321,225
256,730
15

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
8 Net movement in funds
Total
2024
Total
2023
Net movement in funds Is stated after charglng (crediting):
Independent Examlner fees
Depreclatlon of owned tanglble flxed assets
11,529
11,969
9 Trustees
Janet stoneham, a Trustee untll 19th February 2025, was (and is) a full-tlme employee of the charity and
was remunerated as such durlng the accounting perlod.
10 .Staff costs
Staff costs for the year were as follows:
2024
2023
Wages and salarles
105,115
79,669
Social securlty costs
4,485
612
Penslon costs
3,162
2,345
112,762
82,626
No employee had employee beneflts In excess of £60,000 (2023: Nil)
The average number of full-tlme equlvalent staff employed during the perlod was 4 (2023.4).
16

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
I l Flxed assets: tangible assets
Freehold land
and buildings
Fixtures and
flttings
Total
Cost
At l January 2024
440,728
282,646
723,374
Additions
Dlsposals
At 31 December 2024
440,728
282,646
723,374
Depreciation
At l January 2024
183,518
261,040
444,528
Charge for the year
8,815
2,714
11,529
Disposals
At 31 December 2024
192,333
263,754
456,087
Net book value
At 31 December 2024
248,395
18892
267,287
At 31st De￿mber 2023
257,210
21,606
278,816
12 Stocks
2024
2023
Goods for resale
3,378
2,404
13 Debtors: amounts falllng due withln one year
2024
2023
Trade debtors
3,691
2,813
other debtors
Prepayments and accrues income
3,691
2,813
17

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
14 Creditors: amounts falling due wlthln one year
2024
2023
Loans
6,000
6,000
other taxation and soclal security
26,562
35,174
Trade creditors
108,493
15,501
Deferred Income
179,532
112,087
Accruals and other credltors
13,141
15,797
333,728
184,559
The amount included In loans is a Bouncé 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. The loan can be repald at any time in full or In part without premlum or penalty.
15 Credltors: amounts falllng due after more than one year
2024
2023
Loans
2,500
8,500
An amount of £2,500 included in loans Is a Bounce Back loan (see details in Note 16).
16 Loans and overdrafts
2024
2023
Loans
8,500
14,500
Payable wlthln one year
Payable after one year
6,000
2,500
6,000
8,500
18

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
17 Restrirted funds
The income funds of the charlty include restrlcted funds comprlslng the following unexpended balances of
donations and grants held on trust for speclflc purposes:
Balance
ati
January
2024
Balance at
31
December
2024
Income
Expendlture
Transfers
Restrlcted funds
10,000
7,806
2,194
Balance
at 1st
January
2023
Balance at
31
December
2023
Income
Expenditure
Transfers
Restricted funds
Designated funds
The income funds of the charity include the following deslgnated funds which have been set aside out of
unrestricted funds by the Trustees for speclfic purposes:
Balance
ati
January
2024
Balance at
31
December
2024
Income
Expendlture
Transfers
Deslgnated funds
Balance
ati
January
2023
Balance at
31
December
2023
Income
Expendlture
Transfers
Deslgnated funds
There were not any Designated funds in either the current or prevlous accounting perlods.
19

Blackburn Empire Theatre Ltd
Notes to the accounts
for the year ending 31st December 2024
18 Analysls of net assets between funds
1st January to 31st December 2024:
Unrestricted
funds
Restrlcted
funds
Total
Tanglble fixed assets
267,287
267,287
Net current assets/(Ilabllltles)
121,079
2,194
123,273
Credltors of more than one year
(2,500)
(2,500)
385,866
2,194
388,060
1st January to 31st Detrmber 2023."
Unrestricted
funds
Restrltted
funds
Total
Tanglble fixed assets
278,816
278,816
Net current assets/(liabilities)
163,235
163,235
Creditors of more than one year
(8,500)
(8,500)
433,551
433,551
19 Related party transactlons:
Durlng the accountlng period expenses totalling £1,525 (2023: £1,188) were incurred wlth Pennine Fire and
Safety Llmlted, a company In which Mr J Jackson, a trustee, Is a dlrector.
During the accounting perlod expenses totalling £2,164 (2023: £4,061) were Incurred with Unlfied World
Communlcatlons Limited, a company in whlch Mr H A Jones, a trustee, Is a dlrector.
20