A theme is best written as statement because a theme is main thing of a story, the author could also use a statement in a story to make it seem more alive or more real.
The Tellson’s Bank located in Temple Bar, is an small, and you can say ugly, building with a traditional structure, the employees are all men and very conservative, they are against the change they enjoy the authentic condition. The bank likes to be antiquated as England and this make it pride itself on.