IRIS Accounts Production v24.1.0.578 Other Company accounts True false Pounds 1.8.22 31.7.23 31.7.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh006663772022-07-31006663772023-07-31006663772022-08-012023-07-31006663772021-07-31006663772021-08-012022-07-31006663772022-07-3100666377ns0:CharitableCompanyLimitedByGuarantee2022-08-012023-07-3100666377ns15:PoundSterling2022-08-012023-07-3100666377ns11:FRS1022022-08-012023-07-3100666377ns11:IndependentExaminationCharity2022-08-012023-07-3100666377ns11:SmallCompaniesRegimeForAccounts2022-08-012023-07-3100666377ns11:FullAccounts2022-08-012023-07-3100666377ns11:CharitiesSORP2022-08-012023-07-3100666377ns16:EnglandWales2022-08-012023-07-3100666377ns11:RegisteredOffice2022-08-012023-07-3100666377ns0:Trustee22022-08-012023-07-3100666377ns0:Trustee32022-08-012023-07-3100666377ns0:Trustee42022-08-012023-07-3100666377ns0:Trustee52022-08-012023-07-3100666377ns0:Trustee62022-08-012023-07-3100666377ns0:Trustee12022-08-012023-07-3100666377ns0:Trustee72022-08-012023-07-3100666377ns0:Trustee82022-08-012023-07-3100666377ns0:Trustee92022-08-012023-07-3100666377ns0:Trustee102022-08-012023-07-3100666377ns0:Trustee112022-08-012023-07-3100666377ns0:Trustee122022-08-012023-07-3100666377ns0:Activity92022-08-012023-07-3100666377ns0:Activity92021-08-012022-07-3100666377ns0:Activity82022-08-012023-07-3100666377ns0:Activity82021-08-012022-07-3100666377ns10:WithinOneYear2023-07-3100666377ns10:WithinOneYear2022-07-3100666377ns0:TotalUnrestrictedFunds2023-07-3100666377ns10:LandBuildingsns10:ShortLeaseholdAssets2022-08-012023-07-3100666377ns10:LandBuildingsns10:LongLeaseholdAssets2022-08-012023-07-3100666377ns10:PlantMachinery2022-08-012023-07-310066637722022-08-012023-07-310066637712022-08-012023-07-310066637712021-08-012022-07-3100666377ns10:OwnedAssets2022-08-012023-07-3100666377ns10:OwnedAssets2021-08-012022-07-3100666377ns10:LandBuildingsns10:ShortLeaseholdAssets2022-07-3100666377ns10:LandBuildingsns10:LongLeaseholdAssets2022-07-3100666377ns10:PlantMachinery2022-07-3100666377ns10:LandBuildingsns10:ShortLeaseholdAssets2023-07-3100666377ns10:LandBuildingsns10:LongLeaseholdAssets2023-07-3100666377ns10:PlantMachinery2023-07-3100666377ns10:LandBuildingsns10:ShortLeaseholdAssets2022-07-3100666377ns10:LandBuildingsns10:LongLeaseholdAssets2022-07-3100666377ns10:PlantMachinery2022-07-3100666377ns0:TotalUnrestrictedFunds2022-07-3100666377ns0:TotalUnrestrictedFunds2022-08-012023-07-31
REGISTERED COMPANY NUMBER: 00666377 (England and Wales)
REGISTERED CHARITY NUMBER: 251575














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

HALL GREEN LITTLE THEATRE LIMITED

HALL GREEN LITTLE THEATRE LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

HALL GREEN LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00666377)

REPORT OF THE TRUSTEES
for the Year Ended 31 July 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES
Objectives, aims and public benefit
The objects of the Hall Green Little Theatre Limited are:

- to promote an understanding of theatre and dramatic art within the community by encouraging the participation of the widest possible cross-section of the community.

- to produce plays of a high standard which, by their varied content, uplift, educate, entertain and challenge both the audience membership and those who are directly involved with the productions.

- to encourage members of the local community to bring to the theatre their individual skills both to teach new skills to other members and also to learn new skills from them.

- to encourage teamwork and an environment where every member uses their individual skills to the greatest effect and every contribution is equally valued.

- to encourage the active participation of the young section of the community through the Youth Theatre, to develop their individual skills, both technical and artistic, and through their participation, bring to the youth of our society a love and appreciation of theatre and its value in society.

- to provide a venue for outside artistic organisations and educational participation.

The Youth Theatre, membership is provided free of charge. The Youth Theatre, which has a multi-cultural and mixed-ability membership of upwards of 60 members attend regularly.

Significant activities
The charity will continue to promote plays of cultural diversity, at the same time expanding their work with young people. Hall Green Little Theatre Limited continues to provide opportunities for members of the local community, from a wide catchment area, and of all ages and dispositions, to take part in and benefit from the preparation and presentation of drama and other entertainment.

We continued to augment our supply of equipment and an upgrade of the stage flooring, and front of house, with both artistic consideration and Health and Safety guidance being borne in mind.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
00666377 (England and Wales)

Registered Charity number
251575

Registered office
Pemberley Road
Acocks Green
Birmingham
West Midlands
B27 7RY

HALL GREEN LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00666377)

REPORT OF THE TRUSTEES
for the Year Ended 31 July 2023

Trustees
T Bainbridge
A E Cooley (resigned 8.7.23)
H M Crowe (resigned 2.12.23)
R A Davies
A J O'Hagan (resigned 8.7.23)
R T Palmer
J F Richardson
E Roden (resigned 8.7.23)
R B Williams
R J Scott (appointed 10.5.23)
D R Beaton (appointed 10.5.23)
L M Price (appointed 10.5.23)

Independent Examiner
P Georgiades BA FCA
Flint & Thompson
Chartered Accountants
2 Manor Square
Solihull
B91 3PX

Approved by order of the board of trustees on 22 April 2024 and signed on its behalf by:





R T Palmer - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HALL GREEN LITTLE THEATRE LIMITED

Independent examiner's report to the trustees of Hall Green Little Theatre Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report
As the charity's 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 charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. 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 that 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.








P Georgiades BA FCA

Flint & Thompson
Chartered Accountants
2 Manor Square
Solihull
B91 3PX

22 April 2024

HALL GREEN LITTLE THEATRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 July 2023

2023 2022
Unrestricted Designated Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,540 - 1,540 3,858

Charitable activities
Bar and Wardrobe 12,873 - 12,873 8,309

Operation of theatre 2 56,307 - 56,307 33,269
Investment income 3 280 - 280 13
Other income 1,183 - 1,183 641
Total 72,183 - 72,183 46,090

EXPENDITURE ON
Raising funds 6,006 - 6,006 3,480

Charitable activities
Management and administration 9,785 4,000 13,785 5,519

Other 44,691 - 44,691 34,539
Total 60,482 4,000 64,482 43,538

NET INCOME/(EXPENDITURE) 11,701 (4,000 ) 7,701 2,552
Transfers between funds 11 (295 ) 295 - -
Net movement in funds 11,406 (3,705 ) 7,701 2,552

RECONCILIATION OF FUNDS
Total funds brought forward 151,755 181,383 333,138 330,586

TOTAL FUNDS CARRIED FORWARD 163,161 177,678 340,839 333,138

HALL GREEN LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00666377)

BALANCE SHEET
31 July 2023

2023 2022
Unrestricted Designated Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 42,033 - 42,033 47,960

CURRENT ASSETS
Stocks 8 1,444 - 1,444 1,534
Debtors 9 4,253 - 4,253 4,651
Cash at bank 128,027 177,678 305,705 290,026
133,724 177,678 311,402 296,211

CREDITORS
Amounts falling due within one year 10 (12,596 ) - (12,596 ) (11,033 )

NET CURRENT ASSETS 121,128 177,678 298,806 285,178

TOTAL ASSETS LESS CURRENT
LIABILITIES

163,161

177,678

340,839

333,138

NET ASSETS 163,161 177,678 340,839 333,138
FUNDS 11
Unrestricted funds:
General fund 163,161 151,331
Designated fund 177,678 181,807
340,839 333,138
TOTAL FUNDS 340,839 333,138

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


HALL GREEN LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00666377)

BALANCE SHEET - continued
31 July 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2024 and were signed on its behalf by:





R T Palmer - Trustee

HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis which the trustees consider to be appropriate for the following reasons;

Hall Green Little Theatre has enough funds to ensure that it meets its liabilities for a period of no less than 12 months from the approval of the financial statements.

Consequently, the trustees are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements and therefore have prepared them on a going concern basis.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from donations and grants, including capital grants, is included in incoming resources, when these are receivable, except as follows:

a) When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

b) When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met.

Interest is included when receivable by the charity.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Theatre buildings - 2% per annum of cost
Theatre buildings improvements - 2% per annum of cost
Plant and equipment - 20% per annum of net book value

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

1. ACCOUNTING POLICIES - continued

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OPERATION OF THEATRE
2023 2022
£    £   
Production and programme sales 54,767 31,675
Membership subscriptions 1,540 1,594
56,307 33,269

3. INVESTMENT INCOME
2023 2022
£    £   
Bank interest received 280 13

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 5,927 6,143

5. TRUSTEES' REMUNERATION AND BENEFITS

No trustees received any payments in respect of remunerations during the year.

Trustees' expenses

No trustees received any payments in respect of expenses during the year.


HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Designated Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,858 - 3,858

Charitable activities
Bar and Wardrobe 8,309 - 8,309

Operation of theatre 33,269 - 33,269
Investment income 13 - 13
Other income 641 - 641
Total 46,090 - 46,090

EXPENDITURE ON
Raising funds 3,480 - 3,480

Charitable activities
Management and administration 5,519 - 5,519

Other 34,539 - 34,539
Total 43,538 - 43,538

NET INCOME 2,552 - 2,552
Transfers between funds (10 ) 10 -
Net movement in funds 2,542 10 2,552

RECONCILIATION OF FUNDS
Total funds brought forward 148,789 181,797 330,586

TOTAL FUNDS CARRIED FORWARD 151,331 181,807 333,138

7. TANGIBLE FIXED ASSETS
Theatre
Theatre buildings Plant and
buildings improvements equipment Totals
£    £    £    £   
COST
At 1 August 2022 and 31 July 2023 121,010 56,316 28,253 205,579
DEPRECIATION
At 1 August 2022 102,904 30,791 23,924 157,619
Charge for year 2,420 2,641 866 5,927
At 31 July 2023 105,324 33,432 24,790 163,546
NET BOOK VALUE
At 31 July 2023 15,686 22,884 3,463 42,033
At 31 July 2022 18,106 25,525 4,329 47,960

HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

7. TANGIBLE FIXED ASSETS - continued

The theatre buildings represent a leasehold interest. The lease expires in 2032.

8. STOCKS
2023 2022
£    £   
Stocks 1,444 1,534

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments and accrued income 4,253 4,651

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors and accruals 12,596 11,033

11. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.8.22 in funds funds 31.7.23
£    £    £    £   
Unrestricted funds
General fund 151,755 11,701 (295 ) 163,161
Designated fund 181,383 (4,000 ) 295 177,678
333,138 7,701 - 340,839
TOTAL FUNDS 333,138 7,701 - 340,839

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 72,183 (60,482 ) 11,701
Designated fund - (4,000 ) (4,000 )
72,183 (64,482 ) 7,701
TOTAL FUNDS 72,183 (64,482 ) 7,701


HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.8.21 in funds funds 31.7.22
£    £    £    £   
Unrestricted funds
General fund 148,789 2,552 (10 ) 151,331
Designated fund 181,797 - 10 181,807
330,586 2,552 - 333,138
TOTAL FUNDS 330,586 2,552 - 333,138

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 46,090 (43,538 ) 2,552

TOTAL FUNDS 46,090 (43,538 ) 2,552

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.8.21 in funds funds 31.7.23
£    £    £    £   
Unrestricted funds
General fund 148,789 14,253 (305 ) 162,737
Designated fund 181,797 (4,000 ) 305 178,102
330,586 10,253 - 340,839
TOTAL FUNDS 330,586 10,253 - 340,839

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 118,273 (104,020 ) 14,253
Designated fund - (4,000 ) (4,000 )
118,273 (108,020 ) 10,253
TOTAL FUNDS 118,273 (108,020 ) 10,253

HALL GREEN LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2023.

13. DESIGNATED FUNDS

Designated funds consist of the following:

Small legacies for improvements = £Nil
Large legacies for contingency = £177,678