Charity registration number.. 1090452 MELLOW DRAMATICS MUSIC THEATRE GROUP TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 WAC IWh31e & Company) rnited Chartered Accountants & Business Advisors
Mellow Dramatics Muslc Theatre Group Contents Page Reference and Administrative Details Trustees, Report Independent Examlner's Report Statement of Financial Activities statement of Financial Position Notes to the Financial Statements 8-13 The following pages do not forrn part of the statutory accounts.. Detailed Statement of Fin3nci31 Activities 14
Mellow Dramatlcs Muslc Theatre Group Reference and Administrative Details For The Year Ended 31 January 2025 Trustees Mr C Towland (resigned 27104120251 Mrs L E Roblnson (resigned 2810412024) Mr T Bailey - Secretary Mr C D Moss Treasurer Mr5 H L Thrupp (appointed 28104120241 Mr5 R E Histed (appointed 27104120251 Charity Number 1090452 Prin¢ipal Addres$ 9 Thorpe Close Brizlincote Valley Burton upon Trent Staffordshire DE15 9GS Independent Examiner Mr5 8 J Whale F.C.A. WAC (Whale & Cotnpanyl Limited Chartered Accountants & Business Adviso The Barn, Holly Berry House Rough Park H3mstall Ridware staffordshlre W515 3SQ Page I
Mellow Dramatics Muslc Theatre Group Trustees, Report For The Year Ended 31 January 2025 The trustees present their report and the financial statements for the year ended 31 J3nuary 2025. Objectives and Activities Alms and ObJe¢tlve$ The objects of the charity are to provide the advancement and improvement of general education In relatlon to all aspects of the art of musical drama and the development of public appreciation in such art. In undertaking these activities, the trustees have had regard to the guidance issued by the Charity Commission on public benefit. Public Benefit The Group further its charitable artivitie5 for the public benefit byi in a normal year, putting on the Stage production5 in a year and undertaking workshops, particularly aimed at the younger element of the public. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Art 2011 to h3ve due regard to the Charity Comtnission s guidance on public benefit. Achlevements and Pertorman¢e Main Achievements The financial year for 2024-2025 was yet another good year for The Mellow Dramati. We began wlth our performance of Andrew Lloyd Webber's Joseph and the Amazing Technlcolor Dreamcoat in May. Tlcket sales for this show We superby at over 95%, putting the show well Into our top 10 for ticket sales over the last 10 years. Audiences loved the show with lot5 Of positive cotnrnent5 in person and on social media. Joseph also gave some of our younger members a chance to step into the limelight and they re311y shone with some superb performances. September saw us bring the raucous Rock of Ages to life. I've always thought Mellows do Jukebox musicals particulady well. and thi5 modern, raunchy show wa5 certainly no exception. Ye5 again, ticket sales were excellent at just over 84¥0. The show also received a NODA nomination for Best Musical. Then in january 2025, our show was the colourful Everybody's T31king About J3mie. This was another show that gave some of our younger rnember, as well as adult ernber$, the chance to shine. It also gave us the chance to use an exciting tsvo projector set up for much of the set and backdmps whlch worked very well. Tlcket sales were again high at 82Wo. Other items of note during the year included costs and income. In line with the general cost of living price increases that we've all been seeing, our costs at Mellows have been increasing too. And something that hit us particularly hard this year Is the loss of Stacey Jones Dance Academy who were holding all of their classes at our HQ, but have now moved to their own prernise5. This rneans a shortfall of around £8,000 a year in our income which needs to be filled. This is something the committee will concentrate on for the next year and beyond. We have already begun looklng at how we do this by advertising hire of our HQ as well as hiring out prop5. set and costume where we can. Finally, after 11 years as Vice-chaimian and 7 year5 a5 Chairrnan, Chris Towland felt that the tirne was right to take a step bètk and he decided to stand down as Chairman and return to a regular tommittee position. When Chris first becème Chairrnan, he inherited a society that was In great shape financially secure, nearly 40 years strong and known for putting on some fantastic shows. As he Steps down, he is proud to say the Society remains in a similarly strong position a very healthy bank b31ance, a proud history of over 110 shows and regularly bringing new, innov3tive shows to the stage. He hopes the trustees and cornmittee will continue to manage the society with the same pride and care to ensure it's succe55 for the next 40 yearsl We wish him all the best for the future. Volunteers The Group could not function without the many volunteers who sit on the management committee or who. together with their familie5 help out behind the scenes at rehearsals and the 5how5. Neither we nor they keep any record of the time spent making the Group work as It does. Financial Review Page 2
Mellow Dramatics Muslc Theatre Group Trustees. Report {continued} For The Year Ended 31 January 2025 Financial Position For the financial year 2024-2025, the is a sall deficit of £163. The C0miee have met throughout the year to continu311y monitor our position. Our goal Is not to make huge profits or losses and this has been a guiding focus financially thi5 year. We have seen a reduction in our additional income stream5 this year but have performed three well sold shows which have ensured our continued financial stability. In the course of the year, 211 three shows outperformed their planned budgets. It should be noted that the committee made a decision to approve a 1055-making budget on two 5how5. Joseph exceeded thi5 provided a profit due to very healthy ticket sales. Everybody's Talking About jamie did still make a loss but the committee felt It was Important to deliver and unique technical aspect for the show that had never been done in Burton before and gave both our member5 and audiences a new experience. Thls loss was offset by the prior proflts to the two shows earller in the year allowlng thls declslon to be made. Costs for our headquarte and rehearsal Space have increased slightly year on year. With the loss of our regular hire Income, the committee have taken steps to look at other revenue sources Includlng locally charltable support, increase of ticket prices, Increase of membership fees as well as considering larger options such as relocation or downsizing. These will continue to be vieWed in the next financial year. Overall, the Trusrees a happy wlth the financlal performance thls year as It continues a trend of fiscal responslbillty and detailed oversight to keep the charity on an even keel. The Trustees do however remain vigilant on budgeting for the shows and improving fundraising. The Trustees are keen to maintain a 5Ultable level of reserves whilst allowing surplus to be used for our charitable activitles. Reserves Policv The Trustee5 are of the opinion the level of funds in reserve5 15 required in the event that the risk5 referred to in our risk management note come to frultion. Investment Policy The charity has considered the fund5 available to it for investrnent and has identified a deposit fund specifically designed for charities as meeting its needs. Structure Governance and Management Goveminy Document The Mellow Dr3rnatics Music The3tre Group is an association registered as a charity, (No 10904521, on 06 February 1997. It is governed by a constitution adopted at the satne time but as rnodified in subsequent year5. the latest change being in March 2019. Risk Management The Trustees have assessed the major risk5 to which the charity is exposed, which they perceive to be.. the failure to generate incorne from ticket sales, sufficient to cover costs and the overheads the loss of a local venue in which to stage shows They are of the opinlon they would be able to mitigate these risks If the need arose. Page 3
Mellow Dramatics Muslc Theatre Group Trustees. Report {continued} For The Year Ended 31 January 2025 Statement of Trustees. Responsibilities The tru5tee5 a re5pon5ible for preparing the Trustees, Report and the financial statements in accordance with applicable law 3nd United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pr3Cticel. The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair vlew of the state of affairs of the charltr and or the Incoming resources and appllcation of resources of the charity for that period. In preparing the financial staternents the trustees are required to.. select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charity SORP,. make judgments and accounting estimates that are reasonable and prudent,. and ppare the financial statements on the going concern basis unle55 it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime th financial p051tion of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulation$ 2008 an¢ the provisions of the trust dee¢. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud 2nd other irregularities. The trustees, report Was approved by the board of trustees and signed on its behalf by.. Mr T Bailey Trustee 27th October 2025 Page 4
Mellow Dramatics Muslc Theatre Group Independent Examiner's Report to the Trustees of Mellow Dramatics Music Theatre Group For The Year Ended 31 January 2025 I port to the trustees on my examination of the accounts of Mellow Dramatics Music Theatre Group (the Group) for the year ended 31 January 2025. Responslbllltles and Basls of Report As the charity trustees of the Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I-the Act"l- I report In respect of my examination of the Group's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent Examiner's Statement I have cornpleted tny exarnination. I confirm that no material rnatters have come to my attention in connection with the examination giving me cause to believe that in any material Spect.. l. accounting records were not kept in respect of the Group as reouired by section 130 of the Act., or 2. the accounts do not accord with those COrds. or 3. the account5 do not comply with the applicable reouirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view. which is not a rnatter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be dnwn In this report In order to enable a proper understanding of the accounts to be reached. Mrs B J Whale F.C.A. 27th October 2025 WAC Iwhale & Company) Limited Chartered Accountant5 & Bu5ine55 Advisor5 The Barn, Holly Berry House Rough Park Hamstall Ridware Staffordshire WS15 3SQ Page 5
Mellow Dramatics Muslc Theatre Group statement of Financial Activities For The Year Ended 31 January 2025 2025 2024 Unrestricted Unrestricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities.. The advancement of education In the art of drama other trading activities Investments 1,670 2.047 56,948 13,048 2,773 52,867 11,777 2,344 74,439 69,035 EXPENDITURE ON: Raising funds Charitable activities.. The advancement of educatlon In the art of drama 12361 12851 174,3661 170,4721 174,6021 170,7571 NET EXPENDITURE 11631 11,7221 NET MOVEMENT IN FUNDS 11631 11.7221 RECONCILIATION OF FUNDS: Total funds brought forward 88,34L 90,063 TOTAL FUNDS CARRIED FORWARD 16 88,178 88,341 The notes on pages 8 to 13 form part of these financial statements. Page 6
Mellow Dramatlcs Muslc Theatre Group statement of Financial Position As At 31 January 2025 2025 2024 Unrestricted funds Total funds Notes FIXED ASSETS Tangible Assets 12 1.204 3.464 1.204 3.464 CURRENT ASSETS Debtors C3sh at bank and in hand 13 20,827 73,644 17,487 76,015 94,471 93.502 Creditors: Amount5 Falling Due Within One Year 14 17,4971 18,6251 NET CURRENT ASSETS (LIABILITIES) 86,974 84.877 TOTAL A$Ss LESS CURRENT LIABILITIES 88,178 88,341 NET ASSETS 88,178 88,341 FUNDS OF THE CHARITY Unrestrirted Funds 88,178 88,341 TOTAL FUNDS 16 88,178 88,341 On behalf of the t)oard MrCDMoss Trustee 27th October 2025 The notes on pages 8 to 13 form part of these financial statements. Page 7
Mellow Dramatics Muslc Theatre Group Notes to the Financial Statements For The Year Ended 31 January 2025 l. General Information Mellow Dramatics Music Theatre Group is an unincorporated charity regIsted with the Charity Commi55ion, registe ch3rity number L090452. The principal address is 9 Thorpe Close, Brizlincote Valley, Burton upon Trent, staffordshire, DE15 9GS. 2. Accounting Policies 2. 1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Staternent of Recomrnended Practice applicable to charities preparing their accounts in actordante wlth the Finantial Reporting snIard applicable in the UK and Republic of Ireland IFRS 1021 leFFective I January 20191" Financial Reporting Standard 102 "The Financial Reporting Standard applicable In the UK and Republic of Ireland and the Charitie5 Act 2011. The charlty is a Publlc Benefit Entity as deflned by FRS 102. 2.2. Golng Concern Dlsclosure The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern. 2.3. Fund A¢countlng The charity maintains an unrestricted fund consisting of a general fund, which is for use In accordance with the objectives of the company at the Trustees discretion and a property fund where funds have been set aside by the Trustees from general funds for a specific purpose. Further explanation of the nature and purpose of each fund is included In the notes to the financial statements. 2.4. Incoming Resources All incorne is recogni5ed once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable Can be measured reliably. Donations are rÈcognised when the Trusr has been notified in writing of both the amount and settlement date. In the event that a donation Is subject to conditions that require a level of performance before the charity 15 entitled to the fund5, the income is deferred and not recogni5ed until either those conditions are fully met, or the fuifilment of those conditions is wholly within the control of the charity, and it Is probable that those conditions will be fulfilled in the reporting penod. Legacy gifts are recognised on a case by case basis following the granting of probate when the administotor/executor for the estate hag communicated in writing both the amount and settlement date. In the event that the gift is in the forrn of an asset other than cash, or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. Interest on fund5 held on dep051t is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or payable by the bank. 2.5. Donated Goods and Services Donated professional services and donated facilities are recognised as incorne when the charity has control over the item, any tonditions associatèd with the donated item have bÈen mer, the receipt of etonomit benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charitie5 SORP IFRS 1021, the general volunteer time of the member5 is not recognised. Reference to the trustees, annual report should be made for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is ihe amount the charity would have been willing to pay to obtain services or facilities of eouivalent econornic benefit on the open market.. a carspOndIng amount is then cogniSed in expenditure in the period of receipt. 2.6. Resources Expended Liabilities are reCniSed as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is pmbable that settlement will be required. and the arnount of the obligation can be rneasud reliably. All expenditure is accounted for on an accruals, basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Irrecoverable VAT is charyed against the expenditure heading for which it was incurred. Page 8
Mellow Dramatlcs Muslc Theatre Group Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 2.7. Tangible Fixed Assets and Depreciation All assets Costing more than £500 are eapitalised and valued at historical cost, except where purchased with donations or grnts. Depreciation is calculated so as to write off the cost of tangible fixed assets over the shorter of their estimated useful lives or the period of the lease.. Leasehold Plant & Machinery equally over the Ilfe of the lease or 2 years over 3 years on a straighf-line basls 2.8. Cash and Cash Equivalents Cash and cash eouivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more th3n three rnonths from the date of acquisition and are readily convertible to a known arnount of cash with insignificant risk of change in value, and bank overdraft5. 2.9. Financial Instrumerts The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial Instruments are initially recognised at transaction value and subsequently measured at their settlement value. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the arnount prepaid net of any trade discounts due. Cash at Bank and in Hand Cash at bank and cash In hand Includes cash and short term highly liquld Investments wlth a short maturity of three rnonths or less from the date of acquisition or opening of the deposit or similar account. Creditors and Provisions Creditors and provisions are recognised where the charity has a present obllgation resulting from a past event that will pmbably result In the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. CdItorS and provi5ionS a normally recogni5ed at their Settlement amount after allowing for any lde discounts due. 2. 10. Allocatlon of Support and Governance Costs Support costs have been allocated between governance costs and other support costs. Governance cost5 comprise all costs involving the public accountability of the charity and it5 cornpliance with regulation and good proctice. These costs include expenses related to the independent review and legal fees that may be Incurred together with an apportionment of overhead cost, if relevant. 3. In¢ome from Donatlon$ Lega¢le$ 2025 2024 Unrestricted Unre$tritte funds funds Donations and gifts 1.670 2,047 4. Income from Charltable Actlvltleg 2025 2024 Unrestricted Unrestricted funds funds The advancement of education in the art of dratna 56,948 52,867 Page 9
Mellow Dramatlcs Muslc Theatre Group Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 5. Income from Other Trading Activities 2025 2024 Unrestrlcted Unrestricted funds funds Membership subscriptions FundThising events Hire of equipment Other Income 7,581 2,897 1,055 1.515 7,365 3.172 320 920 13,048 11.777 6. Investment Income 2025 2024 Unrestricted Unrestricted fund$ fund$ Bank interest receivable 2,773 2,344 Net Incomel(Expendlture) The net expenditure Is stated after charying/lcreditingl'. 2025 2024 Depreclatlon or tangible fixed assets - owned 2,260 1,307 8. Analysis of Expenditure 2025 Activitie$ undertaken directlv Support costs (see note 91 Total Raising funds The advancement of education in the art of drama 236 44,347 236 74.366 30.019 44,583 30,019 74,602 2024 Activities undertaken directlv Support costs (see note 91 Total Raising funds The advancement of education in the art of drama 285 285 44,448 26.024 70,472 44,733 26,024 70.757 Page 10
Mellow Dramatlcs Muslc Theatre Group Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 9. Support Costs 2025 The advancement of education in the art of drama Premises expenses General adrnln15tt10n 21,711 5,589 2,260 459 Depreciation Governance costs 30,019 2024 The advancement of education In the art of drama Premises expenses General administtIOn 19,969 4,157 1,307 591 Depreciation Governance costs 26,024 10. Independent Examlner's Remuneratlon All costs include Value Added Tax, which the Gmup is unable to CoVer. The fee for this takes account of any underlover pmvision from the previous year. 2025 2024 Independent examination of the financial statements other assurance services Tax advisory services other financial servlces 459 492 99 459 591 11. Average Number of Employees Average number of employees during the period, including trustees, none of whom were remunerated was.. 4 12024.. 41 Page 11
Mellow Dramatlcs Muslc Theatre Group Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 12. Tangible Assets Land & Property Leasehold Plant & M?¢hinery Total Cost at l February 2024 13,510 5,429 18,939 As at 31 January 2025 13,510 5,429 18,939 Depreciation As al l February 2024 Provided during the period 11,669 997 3,806 1.263 15.475 2.260 As at 31 January 2025 12,666 5,069 17,735 Net Book Value ai 31 January 2025 844 360 1,204 As at l February 2024 1,841 1,623 3,464 13. Debtors 2025 2024 Due within one year PpayMentS and accrued income 20.827 17.487 14. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade creditors Accruals 6,586 911 6,955 1,670 7,497 8,625 15. Capital Commitments 2025 2024 At the end of the period 13,130 At the end of the period, the charity had capital comrnitments contracted for but not provided in these financial statements In relation to a property lease. No value ha5 been included above a5 change5 were being made to the lease as the financial statements were approved which would potentially reduce the rent31 costs to £10,000 per annum for a period of 6 years. Page 12
Mellow Dramatlcs Muslc Theatre Group Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 16. Movement in Funds Asati February 2024 Asat31 January Income Expenditure Tr*nsfer$ 2025 Unrestricted funds General.. Shows & Activites Designated= Pmperty 68.341 67,151 152,8911 114,4231 68,178 20,000 7.288 121,7111 14.423 20.000 Total unrestricted funds 88,341 74,439 174,6021 88,178 Totsl funds 88,341 74,439 174,6021 88.178 Asati February 2023 Asat31 January 2024 Income Expendlture Transfer$ Unrestricted funds General.. Shows & Activite5 Designated: Pmperty 70,063 59,197 150,6331 110,2861 68,341 20.000 9,838 120,1241 10,286 20,000 Totsl unre$tri¢ted fund$ 90,063 69,035 170,7571 88,341 Total funds 90,063 69,035 170,7571 88,341 17. Transactions with Trustees None of the trustees received any remuneotion or any other benefits From an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 18. Related Party Disclosures During the year one trustee was paid the 5urn of £650 for directing one of the shows. This value is in line with the amounts pald to other people undertaklng the same role. Page 13
Mellow Dramatlcs Muslc Theatre Group Detailed Statement of Financial Activities For The Year Ended 31 January 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations 1,670 2,047 1,670 2,047 Ch•ritsble A¢tivitie$: The advancement of educatlon In the art of drama Rental income Income from shows and work5hop5 7,288 49,660 9,837 43,030 56,948 52,867 Other trading activities Membership subscriptions Fundraising events Hire of equipment Other Income 7,581 2,897 1,055 1.515 7,365 3.172 320 920 13.048 11.777 Investments Bank interest receivable 2,773 2,344 2,773 2,344 74.439 69,035 EXPENDITURE ON: Ralslng funds Shows and workshops Bank charge5 12351 12851 12361 12851 Charitable Activities: The JdvJncement of education in the art of drama Shows and workshops Pmmotional expenses Headquarters runnlng expenses Charitable donatlons Administration expenses Depreciation OF equipment Depreciation of leasehold property Independent examiner's fees 143.5761 177LI 121,7111 12001 (5,3891 (1,2631 19971 14591 143,5551 18931 119,9691 11501 14,0071 11,1521 11551 15911 174,3661 170,4721 174,6021 170,7571 NET EXPENDITURE 11631 11,7221 Page 14