The record books indicate that the Tivoli Theatre was originally erected by C. J. Phipps with the assistance of a local architect in 1872, but what is seen today is essentially a reconstruction by Frank Matcham, undertaken in 1909 following earlier alterations in 1897. But it has always been recognised that the remarkable main Italian gothic façade with its delightful granite and polychromatic stone is of 1872; logic dictates that the rear wall, with its early use of concrete and recessed bays is also of that period.
It has been suggested that it was in fact James Matthews (who later went on to become Lord Provost of Aberdeen) who designed the façade, although Phipps is credited with having done some work in this manner earlier in his career. In any case, it is likely that Aberdeen's distance from London could well have led Phipps to rely more than otherwise on a respected local architect, simply providing guidance on theatrical matters. The two surviving drawings from the Phipps office records (on a ground floor and longitudinal section) detail such as the layout of the stage bridges and traps that would never have normally been put into an architect's drawing. The plans also confirm that the headroom of little over 7 feet from the well raked stalls to the underside of the circle was intentional! The rear wall is at an angle to the stage and the hipped roof above it resulted in restricted flying and a grid that is clearly not ideal and possibly the work of a non-theatrical architect. It is hard to believe that Phipps would have planned it this way. The drawings also show that the stalls area (originally benched throughout) is actually 6 foot above ground level with a basement beneath, and with some considerable footings. Presumably local knowledge was saying something about the water table and the theatre's proximity to the harbour. The Phipps plan is otherwise not untypical, showing minimal front of house space, and no fewer than three shop units incorporated along the façade.
Standing in the auditorium today, it is easy to see how the circular shape of the ceiling (since remodelled by Matcham) originally related to a typical Phipps horseshoe layout of the period. Six of his narrow columns, complete with the crude cantilever (as shown on the original drawings) still survive at stalls level. The proscenium arch is effectively now a pot-pourri of styles but incorporates barley sugar columns and other evidence from the original Phipps version. The roof construction above the auditorium and the stage is clearly that of a Phipps theatre, and the dimensions and details (such as the balustrade) in some staircases and corridors, particularly backstage, clearly also relate to the Phipps theatre from 1872, this makes the Tivoli among the dozen or so oldest theatre buildings extant and substantially unaltered left in Britain today.