Charity registration number 1072947 (England and Wales)
MACCLESFIELD MAJESTIC THEATRE GROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

MACCLESFIELD MAJESTIC THEATRE GROUP
LEGAL AND ADMINISTRATIVE INFORMATION
Charity name:
Macclesfield Majestic Theatre Group
Charity registration number:
1072947
Charity address:
113 South West Avenue
Bollington
Macclesfield
Cheshire
SK10 5DX
Trustees
P Yandell
D Dale
J Clarke
P Mauri
S Clayton
L Bunka
L Clayton
E Knutton
K Clarke
J Rogers
J Wood
D Hulme
(Retired 5 February 2024)
(Appointed 1 December 20231
(Appointed 1 October 2024}
Independent examiner
M J Pace ACA CTA
Josolyne LLP
Merchant Exchange
Waters Green
Macclesfield
Cheshire
SK116JX
Bankers
Nationwide Building Society
Cheshire House
Castle Street
Macclesfield
Cheshire
SK116AF

MACCLESFIELD MAJESTIC THEATRE GROUP
CONTENTS
Page
Trustees, report
Independent examinerfs report
Receipts and payments account
Statement of assets and liabilities
Notes to the financial statements

MACCLESFIELD MAJESTIC THEATRE GROUP
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2024
The trustees present their annual report and financial statements for the year ended 30 November 2024.
The financial statements have been prepared in accordance viith the accounting policies set out in note 1 to the
financial statements.
Objectives and activities
The objects of Macclesfield Majestic Theatre Group are..
To educate the public in the operatic and dramatic arts, to further the development of public appreciation and
taste in the said arts (to assist and further such charitable institutions and charitable purposes, as the committee
shall from time to time detemiine) and in the furtherance of this..
To promote plays, drama. comedies. operas, operettas. and other dramatic works of educative value.
To purchase, acquire, and obtain interest in the copyright of, or the right to perform or show any such
dramatic or operatic works.
To purchase or otherwise acquire plant. machinery, fvmiture. fixtures. fittings. scenery and all other
necessary effects.
To sell, lease or dispose of all or any part of the property of the Society subject to any consents required
of a Charity by law.
To raise funds and invite and re￿1ve contributions from any person or persons whatsoever by the way of
performance fees, donation or othe￿ISe, providing that the Society shall not undertake any pemianent
trading activities in raising funds.
To co-operate with other Charities, voluntary bodies and statutory authorities operation in furtherance of
the objects, or of similar charitable purposes. and to exchange information and advice with them.
To establish or support any charitable trusts. associations or institLrtions formed for all or any of the
objects.
To do all such other things as shall further the objects of the Society.
The Trustees have considered the Charity Commission's guidance on public benefit. The Theatre Group relies
on performance fees and ticket sales to cover its operating costs. In setting the level of performance fees and
ticket prices, the trustees give careful consideration to the accessibility of the Theatre Group and its productions
to the whole of the general public.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
The Society is run by the tnjstees are all volunteers so therefore do not receive payment in ￿Y way. We
have close links with both dramatic and operatic Societies within the Borough where our members are also
members of other Societies and backstage departments and assist in each other's productions.
Over the past year, the society perfomied its annual pantomime in January. a concert in May and a show in
September. Each production was organised by its own production team and closely monitored by the
Management Committee.
Financial review
The Trustees have reviewed the charity's need for reserves in line vrith the guidance issued by the Charity
Commission and have set the level of free reserves which should be maintained at a level equivalent to be￿een
three and six months expenditure. The trustees also ensure they hold £12,000 on reserve to be applied against
any liability arising in respect of the original lease of the Jodrell Street premises, on which guarantors are
named. This lease was drawn up in 1996 and has subsequently been reviewed in 2001. 2007, 2013 and 2018.
In 2023, the lease was granted for a further 5 years to 31 March 2028.
The trustees have assessed the major risks to which the charty is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.

MACCLESFIELD MAJESTIC THEATRE GROUP
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Structure, governance and management
Macclesfield Majestic Theatre Group is a registered charty. The charity was formed on 14th December 1998
under the Declaration of Trust executed on this date. It took over on 1 De￿mber 1998 the activities previously
carried on by the unincorporated body Macclesfield Majestic Theatre Group.
The trustees who served during the year and up to the date of signature of the financial statements were..
P Yandell
D Dale
J Clarke
P Maurice
S Clayton
L Bunka
L Clayton
E Knutton
K Clarke
J Rogers
J Wood
D Hulme
(Retired 5 Febwary 2024}
(Appointed 1 December 2023)
(Appointed 1 October 2024)
The trustees, report was approved by the Board of Trustees.
P Yande
Trustee
03108125

MACCLESFIELD MAJESTIC THEATRE GROUP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MACCLESFIELD MAJESTIC THEATRE GROUP
I report on the financial statements of the charity for the year ended 30 November 2024, which are set out on
pages 4 to 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees
consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act)
and that an independent examinats'on is needed.
It is my responsibility to=
examine the financial statements under section 145 of the 2011 Act.,
(li) follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5){b) of the 2011 Act- and
(iii) state whether particular matters have come to my attention.
Basis of independent examiner's ￿port
My examination was carried out in accordance wth the general Directions given by the Charity Comm ission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial
statemenls presented with those records. It also includes consideration of any unusual items or disdosures in the
financial statements, and seeking explanations from you as trustees conceming any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and the report is limited
to those matters set out in the next statement.
Independent examinetrs statement
In connection with my examination, no matter has come to my attention"
(a) which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 130 of the 2011 Act,. and
(li) to prepare financial stalements which accord wth the accounting records and comply with the
accounting requirements of the 2011 Act,.
have not been met or
(b) to which, in my opinion, attention should be dravm in order to enable a proper understanding of tFE
financial statements to be reached.
Merchant Exchange
Waters Green
Macclesfield
M J Pace ACA CTA
Josolyne LLP
Chartered Accountants

MACCLESFIELD MAJESTIC THEATRE GROUP
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2024
Unrestricted
funds
Total
2024
Total
2023
Notes
Donations and legacies
Charitsble activities
other trading activities
Interest on deposit account
4,770
46,807
3,043
1,259
4,770
46,807
3,043
1,259
5,566
44,857
3,474
968
Total receipts
55,879
55,879
54,865
ments
Costs of raising funds
Costs of charitable activities
Purchase of fixed assets
Governance costs
734
48,504
6,530
1,140
734
48.504
6,530
1.140
1,068
37,790
4,536
Total payments
56,908
56.908
43,394
Net of {payments)Ireceipts
(1,029)
(1,029)
11,471
Cash funds brought forward
39,535
39,535
28,064
Cash funds carried fO￿ard
38,506
38,506
39,535

MACCLESFIELD MAJESTIC THEATRE GROUP
STATEMENT OF ASSETS AND LIABILITIES
AS AT 30 NOVEMBER 2024
2024
2023
Notes
Cash funds
Current account
Deposit accounts
14.515
23,991
16,240
23,295
Total cash funds
38.506
39,535
Funds
Unrestricted funds
38.506
39.535
38,506
39,535
Assets retained for the Charity's use {Note 12}
64,850
58,320
01107125
e financial statements were approved by the Trustees on .........................
LknknJLQ . M(￿1
P Maurice
Trustee

MACCLESFIELD MAJESTIC THEATRE GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accounting policies
Charity information
Macclesfield Majestic Theatre Group is a registered charity, registered on 14 December 1998 under the
declaration of trust executed on that date.
1.1 Accounting convention
The financial statements have been prepared using the receipts and payments basis.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statenent of
Cash Flows.
The financial statements are prepared in sterling. vthich is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The principal accounting policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trLStees
continue to adopt the going cOn￿M basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
1.4 Receipts
Income is recognised on receipt.
1.5 Expenditure
Expenditure is recognised vthen payment is made.
Expenditure is classified by activity.
Expenditure includes any VAT and is reported as part of the expenditure to which it relates.
Expenditure on raising funds indudes all expenditure incurred to raise funds for charitable purposes.
Expenditure on charitable activities comprises those costs incurred by the Charity in the delivery of its activities
and services for its beneficiaries. It indudes both costs that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
Other costs include all expenditure which is neither related to raising funds for the charity nor part of its
expenditure on charitable activities.
All costs are allocated on a basis designed to reflect the use of the resource.
1.6 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

MACCLESFIELD MAJESTIC THEATRE GROUP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Donations and legacies
Unrestricted
funds
Total
2024
Total
2023
Donations and gifts
4,770
4,770
5,566
For the year ended 30 November 2023
5,566
5,566
Donations and gifts
Sponsorship
Donations
Performance fees
1,225
1,225
760
2.406
2,400
3,545
3,545
4,770
4,770
5,566
Charitable activities
Unrestricted
funds
Total
2024
Total
2023
Ticket sales
Income from social events
46.807
46,807
44.608
249
46,807
46,807
44,857
For the year ended 30 November 2023
44,857
44,857
Other trading activities
Unrestricted
funds
Total
2024
Total
2023
Income from costume hire
Income from equipment and stage hire
Programme sales
Sundry sales
Raffle sales
I￿ cream and sweet sales
50
180
725
107
809
1,172
50
180
725
107
809
1,172
218
1,246
266
331
1,413
Other trading activities
3,043
3,043
3,474
For the year ended 30 November 2023
3,474
3,474

MACCLESFIELD MAJESTIC THEATRE GROUP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Interest on deposit account
Unrestricted
funds
Total
2024
Total
2023
Building Society Interest {Gross)
1,259
1,259
968
For the year ended 30 November 2023
968
968
Costs of raising funds
Unrestricted
funds
Total
2024
Total
2023
Fundraising and Publicity
734
734
1,068
For the year ended 30 November 2023
1,068
1,068
2024
2023
Costs of charitable activities
Donations
Theatre hire
Royalties, scores etc.
Orchestra
Rehearsal rooms
Light and sound
Stage
Producersl choreography
Props
Gas supply
NODA subscriptions
Printing, stationery and postage
Repairs and renewals
Wardrobe
Insurance
Gifts and flowers
Internet subscription
Credit card processing charges
50
7,342
8,664
3,600
1,500
7,562
3,424
1,250
222
548
215
349
537
519
1.247
476
172
113
10,100
3,259
5,509
6,000
10,155
4,729
1,829
389
1,214
245
215
1,219
1,397
1,273
605
230
136
48,504
37,790
Analysis by fund
Unrestricted funds
48,504
37,790
Purchase of fixed assets
Fixed assets totalling £6.530 were purchased during the year.

MACCLESFIELD MAJESTIC THEATRE GROUP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Governance costs
Unrestricted
funds
Total
2024
Total
2023
Independent examination
Loan repayment
1,140
1,140
1,536
3,000
1,140
1,140
4,536
For the year ended 30 November 2023
4.536
4,536
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
11 Trustees
None of the trustees (or any persons connected y￿th them) received any remuneration or benefits from the
charity during the year.
12 Assets retained for the Charity's use
Fixed assets retained for the Charity's use are general theatre assets including lighting and sound props.
There is also a photocopier and the central heating at the Jodrell Street building. These are valued at cost.