IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.8.24 31.7.25 31.7.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00410481 2024-07-31 00410481 2025-07-31 00410481 2024-08-01 2025-07-31 00410481 2023-07-31 00410481 2023-08-01 2024-07-31 00410481 2024-07-31 00410481 ns0:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 00410481 ns15:PoundSterling 2024-08-01 2025-07-31 00410481 ns11:FRS102 2024-08-01 2025-07-31 00410481 ns11:IndependentExaminationCharity 2024-08-01 2025-07-31 00410481 ns11:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 00410481 ns11:FullAccounts 2024-08-01 2025-07-31 00410481 ns11:CharitiesSORP 2024-08-01 2025-07-31 00410481 ns16:EnglandWales 2024-08-01 2025-07-31 00410481 ns11:RegisteredOffice 2024-08-01 2025-07-31 00410481 ns0:Trustee2 2024-08-01 2025-07-31 00410481 ns0:Trustee3 2024-08-01 2025-07-31 00410481 ns0:Trustee4 2024-08-01 2025-07-31 00410481 ns0:Trustee1 2024-08-01 2025-07-31 00410481 ns11:CompanySecretary1 2024-08-01 2025-07-31 00410481 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 00410481 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 00410481 ns0:Activity10 2024-08-01 2025-07-31 00410481 ns0:TotalUnrestrictedFunds ns0:Activity10 2024-08-01 2025-07-31 00410481 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 00410481 ns0:Activity10 2023-08-01 2024-07-31 00410481 ns0:Activity13 2024-08-01 2025-07-31 00410481 ns0:TotalUnrestrictedFunds ns0:Activity13 2024-08-01 2025-07-31 00410481 ns0:Activity13 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 00410481 ns0:Activity13 2023-08-01 2024-07-31 00410481 ns0:TotalUnrestrictedFunds 2024-07-31 00410481 ns0:TotalRestrictedIncomeFunds 2024-07-31 00410481 ns0:TotalUnrestrictedFunds 2025-07-31 00410481 ns0:TotalRestrictedIncomeFunds 2025-07-31 00410481 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-07-31 00410481 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-07-31 00410481 ns10:WithinOneYear 2025-07-31 00410481 ns10:WithinOneYear 2024-07-31 00410481 1 2024-08-01 2025-07-31 00410481 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-08-01 2025-07-31 00410481 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 2025-07-31 00410481 ns10:PlantMachinery 2024-08-01 2025-07-31 00410481 ns10:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 00410481 2 2024-08-01 2025-07-31 00410481 1 2024-08-01 2025-07-31 00410481 1 2023-08-01 2024-07-31 00410481 ns10:OwnedAssets 2024-08-01 2025-07-31 00410481 ns10:OwnedAssets 2023-08-01 2024-07-31 00410481 ns0:TotalUnrestrictedFunds 2023-08-01 2024-07-31 00410481 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 00410481 ns0:TotalUnrestrictedFunds ns0:Activity10 2023-08-01 2024-07-31 00410481 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 00410481 ns0:TotalUnrestrictedFunds ns0:Activity13 2023-08-01 2024-07-31 00410481 ns0:Activity13 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 00410481 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-07-31 00410481 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-31 00410481 ns10:PlantMachinery 2024-07-31 00410481 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-07-31 00410481 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-07-31 00410481 ns10:PlantMachinery 2025-07-31 00410481 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-07-31 00410481 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-31 00410481 ns10:PlantMachinery 2024-07-31 00410481 ns10:FurnitureFittings 2024-07-31 00410481 ns10:ComputerEquipment 2024-07-31 00410481 ns10:FurnitureFittings 2024-08-01 2025-07-31 00410481 ns10:ComputerEquipment 2024-08-01 2025-07-31 00410481 ns10:FurnitureFittings 2025-07-31 00410481 ns10:ComputerEquipment 2025-07-31 00410481 ns10:FurnitureFittings 2024-07-31 00410481 ns10:ComputerEquipment 2024-07-31

REGISTERED COMPANY NUMBER: 00410481 (England and Wales)

REGISTERED CHARITY NUMBER: 208710

ELTHAM LITTLE THEATRE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| ELTHAM LITTLE THEATRE LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

| Page |

| Trustees' report | 1 |  | to |  | 3

| Independent examiner's report | 4 |

| Statement of financial activities | 5 |

| Balance sheet | 6 |  | to |  | 7

| Notes to the financial statements | 8 |  | to |  | 15

ELTHAM LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00410481) |

TRUSTEES' REPORT

for the year ended 31 July 2025

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 2025. 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 purposes of the charity are as follows;

- Providing a home for the arts of the theatre, drama, music, the cinema and any cognate of allied arts, to make these available to the public and to develop the cultural welfare of the community.

- Maintaining the venue and providing facilities for the theatrical mounting of productions

Significant activities

The charity undertakes various fundraising activities in order to raise additional income to keep ticket prices to a minimum.

In order to achieve the objectives of the charity the trustees have employed the following strategies;

- presenting a range of in-house productions which can be enjoyed by wide population of the local community.

- offering opportunities for people to get involved with the theatre as volunteers in a wide range of activities

- making the theatre available to other theatrical organisations for a hire charge, which allows essential maintenance of the theatre.

Through our strategies we endeavour to encourage all within the local community to take part in and benefit from activities.

Public benefit

In reviewing our objectives for the current year the trustees have considered the Charity Commission's guidance on public benefit and fee charging. The theatre relies significantly on the income from ticket sales to cover its operating costs and maintenance of the theatre, however the trustees give careful consideration to those on low incomes when setting the level of ticket prices, concessions and all off peak discounts.

The Charity also undertakes various fundraising activities in order to raise additional income to keep ticket prices to a minimum.

Volunteers

The charity is totally dependant on the services of volunteers except for the clerical officer and cleaner.

FINANCIAL REVIEW

Investment policy and objectives

It is the policy of the charity to utilise a majority of the incoming resources in the short term for the furtherance of the charity's objectives, as a result there are a few funds for new long term investment. The charity does own the freehold of the theatre which ties up most of the available reserves of the charity. This is maintained to a high standard in order to preserve and enhance the value of this investment.

Results

During the year theatre production income amounted to £72,317 an increase of £4,936 from 2024. The deficit for the year amounted to £13,486 (2024:£1,563 deficit) after deducting depreciation charges of £38,254 (2024: £37,832).

Going concern

The trustees consider the charity to be a going concern due to the fact there is approximately £169,000 in the bank.

ELTHAM LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00410481) |

TRUSTEES' REPORT

for the year ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Eltham Little Theatre Limited is a company Limited by Guarantee (company number 410481) and a registered charity (charity number 208710). The company was incorporated on 14 May 1946 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association, as amended 22 June 1949, 20 June 1988, 23 October 2000, 24 September 2003 and 3 October 2005.

Recruitment and appointment of new trustees

The directors of the charitable company (''the Charity'') are its trustees for the purpose of Charity Law and are represented by the Chairman, Treasurer and Secretary of the board of management. As set out in the Articles of Association, if there is at any time a vacancy in the membership a new member may be appointed by the members in a general meeting.

Organisational structure

The Charity's board of management is currently made up of 9 members who meet regularly and are responsible for deciding the strategic policy and direction of the charity.

There is a scheme of delegation in place whereby the day to day responsibility for the charity and the responsibility for ensuring the long term objectives are met rests with the Chairman, Treasurer and Secretary.

Induction and training of new trustees

Most new members of the board of management are already familiar with the practical work of the charity, having been involved with it for a number of years. They also undergo a short training session whereby they are familiarised with; the obligations of the board of management, the main documents which set out the operational framework of the charity including the memorandum and article, the current financial position and future plans and objectives.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

00410481 (England and Wales)

Registered Charity number

208710

Registered office

Wythfield Road

Eltham

London

SE9 5TG

Trustees

Mrs J M Sims Retired (resigned 15.11.24)

J F Goodwin Retired

J E Shepherd Retired

D R Barefoot Hon.Chair (appointed 15.11.24)

Company Secretary

J E Shepherd

Independent Examiner

Paul Allan BSocSc FCA

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

ELTHAM LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00410481) |

TRUSTEES' REPORT

for the year ended 31 July 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Members of Board of Management as at 31 July 2025

D Barefoot |  | Chair |  |

J Shepherd |  | Secretary |  |

J Goodwin |  | Treasurer |  |

D Hinchley-Robson |  |

J Nolan |  |

P Martin |  |

C WilliamsE Meyers |  |

S Chapman |  |

D Mott |  |

A Hutchinson |  |

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 17 April 2026 and signed on its behalf by:

D R Barefoot - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

ELTHAM LITTLE THEATRE LIMITED

Independent examiner's report to the trustees of Eltham 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 2025.

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.

Paul Allan BSocSc FCA

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

17 April 2026

| ELTHAM LITTLE THEATRE LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

for the year ended 31 July 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 1,018 |  | - |  | 1,018 |  | 628 |

Charitable activities | 5

Subscriptions | 3,600 |  | - |  | 3,600 |  | 3,185 |

Charitable activities | 134,676 |  | - |  | 134,676 |  | 133,815 |

Other trading activities | 3 | 41,434 |  | - |  | 41,434 |  | 36,690 |

Investment income | 4 | 2,829 |  | - |  | 2,829 |  | 2,682 |

Total | 183,557 |  | - |  | 183,557 |  | 177,000 |

EXPENDITURE ON

Charitable activities | 6

Charitable activities | 125,050 |  | - |  | 125,050 |  | 112,356 |

Other | 8 | 71,993 |  | - |  | 71,993 |  | 66,207 |

Total | 197,043 |  | - |  | 197,043 |  | 178,563 |

NET INCOME/(EXPENDITURE) | (13,486 | ) | - |  | (13,486 | ) | (1,563 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 1,239,302 |  | - |  | 1,239,302 |  | 1,240,865 |

TOTAL FUNDS CARRIED FORWARD | 1,225,816 |  | - |  | 1,225,816 |  | 1,239,302 |

ELTHAM LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00410481) |

BALANCE SHEET

31 July 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 13 | 1,059,413 |  | - |  | 1,059,413 |  | 1,087,153 |

CURRENT ASSETS |

Stocks | 14 | 1,529 |  | - |  | 1,529 |  | 1,131 |

Debtors | 15 | 8,313 |  | - |  | 8,313 |  | 9,428 |

Cash at bank and in hand | 16 | 169,250 |  | - |  | 169,250 |  | 154,423 |

179,092 |  | - |  | 179,092 |  | 164,982 |

CREDITORS |

Amounts falling due within one year | 17 | (12,689 | ) | - |  | (12,689 | ) | (12,833 | )

NET CURRENT ASSETS | 166,403 |  | - |  | 166,403 |  | 152,149 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,225,816 |  | - |  | 1,225,816 |  | 1,239,302 |

NET ASSETS | 1,225,816 |  | - |  | 1,225,816 |  | 1,239,302 |

FUNDS | 18

Unrestricted funds | 1,225,816 |  | 1,239,302 |

TOTAL FUNDS | 1,225,816 |  | 1,239,302 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

ELTHAM LITTLE THEATRE LIMITED (REGISTERED NUMBER: 00410481) |

BALANCE SHEET - continued

31 July 2025

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 17 April 2026 and were signed on its behalf by:

D R Barefoot - Trustee

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

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.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on the historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

| 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.

| Going concern

| The trustees have reasonable expectation, giving consideration to the worldwide coronavirus pandemic (COVID 19), that the charity has adequate resources to continue for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

| 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.

| Freehold property | - | Straight line over 50 years

| Improvements to property | - | 10% - 20% on cost

| Plant and machinery | - | 7.5% on reducing balance

| Fixtures and fittings | - | 7.5% on reducing balance

| Stocks

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

| 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.

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| 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.

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

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations and grants | 1,018 |  | 628 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Bar, coffee, confectionary and merchandising income | 41,434 |  | 36,690 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Investment income | 2,829 |  | 2,682 |  |

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Other income | Subscriptions | 3,600 |  | 3,185 |  |

| Theatre productions | Charitable activities | 72,317 |  | 67,381 |  |

| Other income | Charitable activities | 62,359 |  | 66,434 |  |

138,276 |  | 137,000 |  |

6. | CHARITABLE ACTIVITIES COSTS

| Direct

| Costs

£ |

| Charitable activities | 125,050 |  |

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

7. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| Other resources expended | 19,523 |  | 4,452 |  | 9,764 |  | 33,739 |  |

| Support costs, included in the above, are as follows: |

| Management |

| 2025 |  | 2024

| Other |

| resources |  | Total

| expended |  | activities

£ | £ |

| Insurance & licenses | 10,735 |  | 10,532 |  |

| Postage, Stationary & Phone | 7,021 |  | 6,046 |  |

| Sundries | 1,729 |  | 1,086 |  |

| Travel & subsistence | 38 |  | 25 |  |

19,523 |  | 17,689 |  |

| Finance |

| 2025 |  | 2024

| Other |

| resources |  | Total

| expended |  | activities

£ | £ |

| Bank charges | 4,452 |  | 2,663 |  |

| Governance costs |

| 2025 |  | 2024

| Other |

| resources |  | Total

| expended |  | activities

£ | £ |

| Accountancy and legal fees | 9,764 |  | 8,023 |  |

8. | OTHER

| 2025 |  | 2024

£ | £ |

| Depreciation | 38,254 |  | 37,832 |  |

| Support costs | 33,739 |  | 28,375 |  |

71,993 |  | 66,207 |  |

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

9. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 38,254 |  | 37,833 |  |

10. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

11. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 14,095 |  | 13,377 |  |

14,095 |  | 13,377 |  |

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Administration | 1 |  | 1 |  |

| No employees received emoluments in excess of £60,000.

12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 628 |  | - |  | 628 |

| Charitable activities

| Subscriptions | 3,185 |  | - |  | 3,185 |

| Charitable activities | 133,815 |  | - |  | 133,815 |

| Other trading activities | 36,690 |  | - |  | 36,690 |

| Investment income | 2,682 |  | - |  | 2,682 |

| Total | 177,000 |  | - |  | 177,000 |

| EXPENDITURE ON

| Charitable activities

| Charitable activities | 112,356 |  | - |  | 112,356 |

| Other | 66,207 |  | - |  | 66,207 |

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | fund |  | funds

£ | £ | £ |

| Total | 178,563 |  | - |  | 178,563 |

| NET INCOME/(EXPENDITURE) | (1,563 | ) | - |  | (1,563 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 1,240,865 |  | - |  | 1,240,865 |

| TOTAL FUNDS CARRIED FORWARD | 1,239,302 |  | - |  | 1,239,302 |

13. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 August 2024 | 45,000 |  | 1,223,946 |  | 133,219 |  |

| Additions | - |  | 2,057 |  | 14,789 |  |

| VAT adjustment | - |  | (6,650 | ) | 100 |  |

| At 31 July 2025 | 45,000 |  | 1,219,353 |  | 148,108 |  |

| DEPRECIATION

| At 1 August 2024 | 37,800 |  | 302,562 |  | 75,237 |  |

| Charge for year | 900 |  | 24,499 |  | 5,307 |  |

| At 31 July 2025 | 38,700 |  | 327,061 |  | 80,544 |  |

| NET BOOK VALUE

| At 31 July 2025 | 6,300 |  | 892,292 |  | 67,564 |  |

| At 31 July 2024 | 7,200 |  | 921,384 |  | 57,982 |  |

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

13. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 158,339 |  | 25,822 |  | 1,586,326 |  |

| Additions | - |  | 216 |  | 17,062 |  |

| VAT adjustment | - |  | 2 |  | (6,548 | ) |

| At 31 July 2025 | 158,339 |  | 26,040 |  | 1,596,840 |  |

| DEPRECIATION

| At 1 August 2024 | 78,302 |  | 5,272 |  | 499,173 |  |

| Charge for year | 6,002 |  | 1,546 |  | 38,254 |  |

| At 31 July 2025 | 84,304 |  | 6,818 |  | 537,427 |  |

| NET BOOK VALUE

| At 31 July 2025 | 74,035 |  | 19,222 |  | 1,059,413 |  |

| At 31 July 2024 | 80,037 |  | 20,550 |  | 1,087,153 |  |

| The VAT adjustment is a result of the charity becoming VAT registered in 2019 and making pre-VAT registration claims.

14. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,529 |  | 1,131 |  |

15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 98 |  | 139 |  |

| VAT | 1,956 |  | 2,155 |  |

| Prepayments and accrued income | 6,259 |  | 7,134 |  |

8,313 |  | 9,428 |  |

16. | CASH AT BANK AND IN HAND

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

16. | CASH AT BANK AND IN HAND - continued

2025 | 2024 |

| Total |  | Total

| funds |  | funds

£ | £ |

| Cash in hand | 1,090 |  | 811 |  |

| Bank account no. 1 | 5,301 |  | 2,978 |  |

| Bank account no. 2 | 118,214 |  | 106,797 |  |

| Bank deposit account | 44,645 |  | 43,837 |  |

| Total | 169,250 |  | 154,423 |  |

17. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 9,529 |  | 8,680 |  |

| Social security and other taxes | 53 |  | 419 |  |

| Other creditors | 2,426 |  | 2,040 |  |

| Accruals and deferred income | 681 |  | 1,694 |  |

12,689 |  | 12,833 |  |

18. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.8.24 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,239,302 |  | (13,486 | ) | 1,225,816 |  |

| TOTAL FUNDS | 1,239,302 |  | (13,486 | ) | 1,225,816 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 183,557 |  | (197,043 | ) | (13,486 | ) |

| TOTAL FUNDS | 183,557 |  | (197,043 | ) | (13,486 | ) |

| ELTHAM LITTLE THEATRE LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

18. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,240,865 |  | (1,563 | ) | 1,239,302 |  |

| TOTAL FUNDS | 1,240,865 |  | (1,563 | ) | 1,239,302 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 177,000 |  | (178,563 | ) | (1,563 | ) |

| TOTAL FUNDS | 177,000 |  | (178,563 | ) | (1,563 | ) |

19. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 July 2025.

20. | LIMITED BY GUARANTEE

| The company is Limited by Guarantee and as such any profits are to be retained by the charity.

21. | CONTINGENT ASSET

| The 2019 VAT registration of the charity gave rise to VAT refunds provided for in this set of accounts. Further VAT refunds will be released at a rate of the annually calculated partial exemption percentage of the maximum reclaim of £12,521 per annum for the remaining 3 years as per the VAT Capital Goods Scheme. This has been agreed with HMRC, but to be prudent the adjustments will be made in future financial statements upon receipt of the refund.