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REGISTERED COMPANY NUMBER: 05321715 (England and Wales)
REGISTERED CHARITY NUMBER: 1137500














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Hebden Bridge Little Theatre Limited

Hebden Bridge Little Theatre Limited






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 14

Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Report of the Trustees
for the Year Ended 31 December 2024


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 December 2024. 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 and aims
The object of the charity is to promote, maintain, improve and advance education by encouragement of the arts including without limitation, the arts of drama, mime, dance, singing and music.
The charity aims, objectives and activities are reviewed each year. The review looks at the activities undertaken in the previous year to ensure that benefits have been brought to those groups the charity was set up to help. The review also helps to ensure that our activities remain focused on our stated aims and objectives.

Public benefit
We have referred to the guidance contained in the Charity Commission`s general guidance on public benefit when reviewing our aims and objectives and in planning the charity`s future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives they have set.

Volunteers
The charity is grateful for the assistance of around 70 volunteer workers during the year.

ACHIEVEMENT AND PERFORMANCE
As a registered charity the aim of Hebden Bridge Little Theatre is to provide opportunities for people of all race, gender and inclination to express themselves through all the activities in which a theatre is involved. The obvious things are acting and directing but there is a much wider range of activities such as set building, wardrobe props, lighting and other aspects of producing a play as well as the duties of house managing, refreshment serving, bar work and stewarding.
Outside of the roles involved in the direct production of a play there are many other areas where people can be involved such as the maintenance of a building, the organisation of outside events and other ways that can allow people to express themselves.

The theatre has had a busy year in 2024 as we have performed 5 varied plays and ticket sales have increased during the year.

We also continue to hire out the theatre to visiting companies such as light opera, choral society, LGBGTQ+ events, Happy Valley Pride, schools, filmmakers and tribute bands, all of which give a wide variety of people the opportunity to express themselves.

The theatre has undertaken general building maintenance including decorating, new wi-fi system and new stage lighting.

FINANCIAL REVIEW
Financial position
Income has increased this year across all activities to £59,087 (2023 £54,306).

Expenditure has also increased this year to £53,432 from £51,919 with the largest expense being production costs of £23,969 (2023 £16,139).

During the year income has exceeded expenditure by £5,655 (2023 £2,387)

The charity also spent £3,879 (2023 £3,454) on capital additions for new stage lighting and computer equipment.

At present the charity has no restricted funds.


Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Report of the Trustees
for the Year Ended 31 December 2024


FINANCIAL REVIEW
Principal funding sources
The principal funding sources of income to the charity were production income of £32,481 (2023 £32,171); lettings of £15,322 (2023 £6,702) and income from the bar of £9,150 (2023 £6,637).

These funds support the key objectives of the charity to promote, improve and advance the arts and maintain a varied programme of creative arts.

Reserves policy
At the year end the charity had total reserves of £602,289 (2023 £596,634), and free reserves of £45,494 (2023 £39,553). The trustees have established a level of reserves (that is those funds that are freely available) which will allow the charity to operate and meet its objectives and continue as a going concern.

Going concern
The trustees have considered the position regarding going concern.
The charity has sufficient liquid funds to meet its liabilities as they become due and expenditure will not be authorised unless sufficient funds are in place. For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements.

FUTURE PLANS
Our season of plays runs from January to December so we have 3 more plays planned for 2025. We will also be hosting several other events such as Hebden Bridge Light Opera, Riverside School end of term plays, The Happy Valley Pride Festival, Story Magic Christmas Panto and Hebden Bridge Arts. The Trades Club continues to hire our premises as a Green Room for their performers. We are planning five productions in 2025 as usual and are thinking of resurrecting our Playwrite Festival which is a competition to encourage new writings for the stage.

We continue to staff the theatre with unpaid volunteers although much of the maintenance work is now carried out by paid trades people.

Throughout 2025 we intend to keep upgrading our technical equipment. Approximately 18 lamps will be obsolete in the near future so we intend to change them over the next couple of years. The lighting desk is also no longer fit for purpose and has no technical support from the provider as they have ceased trading; and so this will need to be replaced. We have no intention of doing any further alterations to the building at present.

We are determined to appoint at least 6 new members to our committee this year, hopefully some of whom will be young. We want to encourage younger people to take responsibilities for some of the roles in the theatre to ensure its continuity. It is also our intention to update our constitution for ratification at the next AGM.

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.

The charity is a company limited by guarantee which was incorporated on 29 December 2004 and registered as a charity on 16 August 2010. The registered company number is 5321715 and the registered charity number is 1137500.

Charity constitution
The charity is governed by its Memorandum and Articles of Association as amended on 18 June 2010.

Recruitment and appointment of new trustees
To become a trustee of the charity you must be a member of the charity and be approved by the existing trustees. There are currently 7 trustees. The minimum number of trustees is 3 and the maximum is 15. The liability of each member in the event of winding up is limited to £10.


Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Report of the Trustees
for the Year Ended 31 December 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The charity is managed and overseen by the trustees.

Decision making
The trustees make decisions regarding strategic matters, all expenditure and the day to day running of the charity.

Induction and training of new trustees
The policy for inducting new trustees has been agreed and training will be given to new trustees to familiarise themselves with the charity and their obligations.

Related parties
The only related parties are the trustees and Mr R Hirst who is the son of Mr S Hirst (trustee) who has been paid for some work undertaken for the charity. The notes to the accounts include details of the transactions.

Risk management
The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company.
External risks relate largely to funding as a result of the economic climate resulting in difficulties in the charity supporting its projects. The risks are minimised by the reserves the charity has and that the charity will not commit to funding projects unless sufficient resources are in place and will also look to diversify funding if required.
The procedures are periodically reviewed to ensure they still meet the needs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05321715 (England and Wales)

Registered Charity number
1137500

Registered office
Holme Street
Hebden Bridge
Halifax
West Yorkshire
HX7 8EE

Trustees
Mrs A Duffy
Ms J Gore
S Hirst
M A Peel (resigned 26.3.2024)
Mrs S Riches
T S Smith
Ms H Stow
Mrs G M Walker

Company Secretary
Ms J Gore


Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Report of the Trustees
for the Year Ended 31 December 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Tracy A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ

Bankers
Lloyds TSB

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 25 June 2025 and signed on its behalf by:





Mrs G M Walker - Trustee

Independent Examiner's Report to the Trustees of
Hebden Bridge Little Theatre Limited

Independent examiner's report to the trustees of Hebden Bridge 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 December 2024.

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.








Tracy A Kelliher ACA

Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ

Date: .............................................

Hebden Bridge Little Theatre Limited

Statement of Financial Activities
for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,550 7,283

Charitable activities
Production Income
32,481 32,171
Other Income
345 1,513
Lettings
15,322 6,702

Other trading activities 2 9,150 6,637
Investment income 3 239 -
Total 59,087 54,306

EXPENDITURE ON
Charitable activities
Production and Lettings Expenditure 53,432 51,919

NET INCOME 5,655 2,387


RECONCILIATION OF FUNDS
Total funds brought forward 596,634 594,247

TOTAL FUNDS CARRIED FORWARD 602,289 596,634

Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 556,795 557,081

CURRENT ASSETS
Prepayments and accrued income 1,216 1,476
Cash at bank and in hand 47,551 39,649
48,767 41,125

CREDITORS
Amounts falling due within one year 8 (3,273 ) (1,572 )

NET CURRENT ASSETS 45,494 39,553

TOTAL ASSETS LESS CURRENT LIABILITIES 602,289 596,634

NET ASSETS 602,289 596,634
FUNDS 9
Unrestricted funds 602,289 596,634
TOTAL FUNDS 602,289 596,634

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.


Hebden Bridge Little Theatre Limited (Registered number: 05321715)

Balance Sheet - continued
31 December 2024

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 25 June 2025 and were signed on its behalf by:





S Hirst - Trustee

Hebden Bridge Little Theatre Limited

Notes to the Financial Statements
for the Year Ended 31 December 2024

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.

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.

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.


Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

At present, the charity has no restricted funds.

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


Hebden Bridge Little Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£    £   
Bar Income 9,150 6,637

3. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Deposit account interest 239 -

4. NET INCOME/(EXPENDITURE)

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

31.12.24 31.12.23
£    £   
Depreciation - owned assets 4,165 3,961

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,283

Charitable activities
Production Income
32,171
Other Income
1,513
Lettings
6,702

Other trading activities 6,637
Total 54,306


Hebden Bridge Little Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   
EXPENDITURE ON
Charitable activities
Production and Lettings Expenditure 51,919

NET INCOME 2,387


RECONCILIATION OF FUNDS
Total funds brought forward 594,247

TOTAL FUNDS CARRIED FORWARD 596,634

7. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 January 2024 534,627 10,830 14,000
Additions - - 2,710
At 31 December 2024 534,627 10,830 16,710
DEPRECIATION
At 1 January 2024 - 6,526 5,908
Charge for year - 645 1,621
At 31 December 2024 - 7,171 7,529
NET BOOK VALUE
At 31 December 2024 534,627 3,659 9,181
At 31 December 2023 534,627 4,304 8,092

Hebden Bridge Little Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. TANGIBLE FIXED ASSETS - continued
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 52,533 - 611,990
Additions - 1,169 3,879
At 31 December 2024 52,533 1,169 615,869
DEPRECIATION
At 1 January 2024 42,475 - 54,909
Charge for year 1,509 390 4,165
At 31 December 2024 43,984 390 59,074
NET BOOK VALUE
At 31 December 2024 8,549 779 556,795
At 31 December 2023 10,058 - 557,081

The freehold land and property is included in the accounts at its cost value. The trustees are of the opinion that this is a fair reflection of its market value as at 31st December 2024. Accordingly no depreciation has been provided in the financial statements.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Accruals and deferred income 3,273 1,572

9. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 596,634 5,655 602,289

TOTAL FUNDS 596,634 5,655 602,289

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 59,087 (53,432 ) 5,655

TOTAL FUNDS 59,087 (53,432 ) 5,655

Hebden Bridge Little Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

9. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 594,247 2,387 596,634

TOTAL FUNDS 594,247 2,387 596,634

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 54,306 (51,919 ) 2,387

TOTAL FUNDS 54,306 (51,919 ) 2,387

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

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 594,247 8,042 602,289

TOTAL FUNDS 594,247 8,042 602,289

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 113,393 (105,351 ) 8,042

TOTAL FUNDS 113,393 (105,351 ) 8,042

Hebden Bridge Little Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

10. RELATED PARTY DISCLOSURES

There are related party transactions in 2024 related to work undertaken by Mr R Hirst (son of Mr S Hirst-trustee).This amounted to £7,433 (2023 £10,892) and related to repair work, window cleaning etc charged at normal market rates. The amounts invoiced had all been paid and there was nothing outstanding at the year end.

11. COMPANY STATUS

The company is registered in England and is limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

12. INDEPENDENT EXAMINERS REMUNERATION

Fees payable for the independent examination are £340 (2023 £340).
Fees payable for accountancy services are £800 (2023 £840).

13. NON INDEPENDENT EXAMINERS SERVICES

In common with many other charities of our size and nature, we use our independent examiners to prepare and submit returns to the tax authorities and assist us with the preparation of the financial statements.