2023-03-31-accounts

Reference and Administrative Details	1
Trustees' Report	2 to 5
Independent Examiner's Report	6
Statement o f Financial Activities	7 to 8
Balance Sheet	9
Notes to the Financial Statements	10 to 18

	Dover Operatic and Dramatic Society
Chairman	Reference and Administrative Details
	M Moore
Charity Registration Number	1088284
Company Registration Number	04004207
Registered Office	The charity is incorporated in England and Wales. DODS
	Mill Street
	Temple Ewell
	Dover
	Kent
Independent Examiner	CT16 3DN
	Batchelor Coop Ltd
	Tndependent Examiner
	The New Barn
	Mill Lane
	Eastry
	Kent
	CT13 05W

				Total
		Unrestricted		2023
	Note			'
Income and Endowments from:
Donations and legacies	3		761 '	761
Charitable activities −	4		10,816	10,816
Investment income	5		44	− 44
Other income	6		1,370	1,370
Total Income			12,991	12,991
Expenditure on:
Charitable activities	7		(21,54)	(21,546)
Total Expenditure			(21,546)	(21,546)
Net expenditure			(8,555)	(8,555)
Net movement in funds			(8,555)	(8,555)
Reconciliation o f funds
Total funds brought forward			141,201	141,201
Total funds carried forward	16	•	132,646	132,646

		Unrestricted	Total
		funds	2022
	Note
Income and Endowments from:
Donations and legacies	3	16,319	16,319
Charitable activities	4	4,354	4,354
Investment income	5	4	4
Other income	6	2,934	2,934		−
Total income		23,611	23,611
Expenditure on:
Charitable activities	7	(29,862)	(29,862)
Total expenditure		(29,862)	(29,862)
Net expenditure		(6,251)	(6,251)
Net movement in funds		(6,251)	(6,251)
Reconciliation o f funds
Total funds brought forward		147,452	147,452
Total funds carried forward	16	141,201	141,201
				,

		2023	2022
	Note
		.
Fixed assets
Tangible assets	11	225,051	225,101
Current assets .
Debtors	12	4,405	4,512
Cash at bank and in hand	13	19,420	27,818
		23,825	32,330
Creditors: Amounts falling due within one year	14	(1,230)	(1,230)
Net current assets		22,595	31,100
Net assets		247,646	256,201
Funds o f the charity:
Unrestricted income funds
Unrestricted funds		132,646	141,201
Unrestricted revaluation reserve		115,000	115,000
Total unrestricted funds		247,646	256,201
Total funds	16	247,646	256,201

residual value, over their expected useful eco	nomic life as follows:
Asset class	Depreciation method and rate
Freehold Property	At trustees valuation
Lighting Equipment	20% Straight line
Stage and Scenery	10% Straight line
Costumes	10% Straight line

		Unrestricted
			Total	Total
		General	2023	2022
Donations and legacies;
	Refreshments (net o f costs)	293	293	−62
	Fundraising	468	468	590
Grants, including capital grants;
	Government grants			15,667
		761	761	16,319
4	Income from charitable activities
		Unrestricted
		funds	Total	Total
		General	2023	2022
	Ticket sales	7,257	7,257
	Subscriptions	2,236	2,236	4,354
	Show fees	1,323	1,323
		10,816	10,816	4,354
5	Investment income
		Unrestricted
		funds	Total	Total
		General	2023	2022
Interest receivable and similar income;			−
	Interest receivable on_bank−deposits	44	44	4
6	Other income
		Unrestricted
		funds	Total	Total
		General	2023	2022
Rental income		1,370	1,370	2,934

		Unrestricted
			Total	Total
		General	2023	2022
	Note
Costs directly allocated to hosting of
production		11,559	11,559	5,038
Allocated support costs		8,032	8,032	23,484
Governance costs	8	1,955	1,955	1,340
		21,546	21,546	29,862
	Activity
	undertaken	Grant funding
	directly	o f activity	2023	2022
Music scores and scripts	109		109	561
Hall hire	2,736		2,736
Costumes and make−up,		1,847	1,841	240
Props		27	27	144
Sound and lighting		723	723	377
Orchestra fees		150	150
Printing, postage and stationery				30
Insurance	3,704		3,704	3,678
Cleaning				8
Transport costs		' 626	626	35
Repairs and renewals		2,880	2,880	21,306
Rates and water		581	581	317
Depreciation		50	50	50
Light and heat		3,760	3,760	1,776
Subscriptions		135	135
Royalties and licences	2,263		2,263
	8,812	10,779	19,591	28,522

	Unrestricted
		Total	Total
	General	2023	2022
Accountancy fees
Accountancy fees	1,290	1,290	1,290
Charitable donations			50
Professional indemnity insurance	665	665
	1,955	1,955	1,340

11 Tangible fixed assets
	Land and	Furniture and	**Other **	tangible
	buildings	equipment	**fixed **		asset	Total
	£	£		£		£
Cost
At 1 April 2022	225,000	19,767			15,000	259,767
At 31 March 2023	225,000	19,767			15,000	259,767
Depreciation
At 1 April 2022		19,666			15,000	34,666
Charge for the year.		50				50
At 31 March 2023		19,716			15,000	34,716
Net book value
At 31 March 2023	225,000	51				225,051
At 31 March 2022	225,000	101				225,101
12 Debtors
			2023			2022
Prepayments			3,084			3,191
Other debtors				1,321		1,321
			4,405			4,512
13 Cash and cash equivalents
			2023			2022
Cash at bank			19,420			• 27,818
14 Creditors: amounts falling due within one year
			2023			2022
Accruals				1,230		1,230
15 Reserves
			Unrestricted
			revaluation
			reserve			Total
At 1 April 2022			(115,000)			(115,000)

16 Funds
		Balance at 1	Incoming	Resources	Balance at 31
		April 2022	resources	expended	March 2023
**Unrestricted **	funds
General		141,201	12,991	(21,546)	132,646
		Balance at 1	Incoming	Resources	Balance at 31
		April 2021	resources	expended	March 2022
**Unrestricted **	funds
General		147,452	23,611	(29,862)	141,201

17 Analysis o f net assets between funds
	•Unrestricted	Total funds at
	funds	31 March
	General	2023
Tangible fixed assets	225,051	225,051
Current assets	23,825	23,825
Current liabilities	(1,230)	(1,230)
Total net assets	247,646	247,646
	Unrestricted	Total funds at
	funds	31 March
	General	2022
Tangible fixed assets	25,1−61	225,101
Current assets	32,330	32,330
Current liabilities	(1,230)	(1,230)
Total n e t assets	256,201	256,201

	18 Analysis o f net funds
		**At 1 **	April	Financing cash	At 31 March
		2022		flows	2023
−	Cash at bank and in hand		27,818	(8,398)	19,420
	Net debt		27,818	(8,398)	19,420
		**At 1 **	April	Financing cash	At 31 March
		2021		flows	2022
	Cash at bank and in hand		36,273	(8,455)	27,818
		.
	Net debt		36,273	(8,455)	27,818