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2022-03-31-accounts

Barnstaple Musical Comedy & Dramatic Society Trustees Report and Financial Statements 31 March 2022

Registered company number: 05712378 Registered charity number: 1113996

Barnstaple Musical Comedy & Dramatic Society Reports and accounts Contents

Page
Legal & Administrative Information 1
Director's Report 3
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13

Barnstaple Musical Comedy & Dramatic Society Legal and Administrative Information

Directors

For the purposes of charity law and throughout this report the trustees are collectively referred to as the directors. The directors serving during the year and since the year end were as follows:

Mr G P Ruhleman - Chair Mr J Goodenough (to 13/12/2021) Mr A W Potier FCA Mrs K J Snooks Mrs S J Spiegelhalter Mr M S Cowley Mrs B Haywood (to 20/03/2021) Mrs M A Imrie Mrs S Lerwill (from 17/02/2021)) Mr G Rawlinson (to 20/09/2021) Ms M J Warren Mr I M Goodenough (to 05/07/2021) Ms F H Jonckheere Mr J A Buckingham (from 17/02/2021) Ms T E Wallis (from 17/02/2021)

Company Secretary

Mrs B Haywood (to 20/03/2021) Mr I M Goodenough (from 10/04/2021 to 05/07/2021)

Accountants & Independent Examiners

LCA Chartered Accountants 13 Silver Street Barnstaple Devon EX32 8HR

Bankers

The Co-operative Bank plc PO Box 101 1 Balloon Street Manchester M60 4EP

1

Barnstaple Musical Comedy & Dramatic Society Legal and Administrative Information

Solicitors

Peter Peter and Wright Grenville House Bideford Devon EX39 2EZ

Registered Office

Centre Stage Unit 2, Riverview Commercial Centre Riverside Road, Pottington Business Park Barnstaple Devon EX31 1QN

Registered No.

05712378

Registered Charity No.

1113996

2

Barnstaple Musical Comedy & Dramatic Society Directors' Report

Structure, Governance and Management

Governing Document

Barnstaple Musical Comedy & Dramatic Society (BMCDS) is a not-for-profit company limited by guarantee and is also a registered charity. It is controlled by its governing document, a deed of trust.

Appointment of Board Members

As set out in the governing document, the Directors are appointed by the members at the Annual General Meeting.

Where casual vacancies arise, the Directors may appoint a Director to serve as a Board Member until the next Annual General Meeting, at which point they are required to retire but will be eligible for re-election.

Organisation

The Board of Directors meet monthly and are responsible for administering the company, having regard to advice from the development executive and other advisors.

Risk Management

The Directors have a duty to identify and review the risks to which the company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Directors have examined the major risks that BMCDS faces and this has resulted in additional efforts to increase its donor base.

Objectives and Activities

The objectives of BMCDS are to educate the public in the dramatic and musical arts and to further the development of public appreciation and taste in the said arts by the promotion and public performance of plays, drama, comedy and other dramatic and musical work. When carrying out the activities of the charity the directors have had regard to the guidance issued by the Charity Commission on public benefit

3

Barnstaple Musical Comedy & Dramatic Society

Directors’ Report

Achievements and performance (Chairman’s Report )

As always I want to start my report with a big Thank You. This society can only function with the huge support from everyone who plays their part in society business. Whether its on or off stage, during a show or throughout the year, we couldn’t run without your amazing help and support. Thank you so much we really appreciate your hard work and time.

A special personal thanks to Khadine and the rest of the family who support me throughout the year and help me do what I love doing. Also to the families of everyone on the committee who work throughout the year keeping this amazing society alive.

As you can see, our Centre Stage The Venue is looking beautiful. Work continues here to make the space as useful as possible and there is always a list of things we would like to do when we are able. As we mentioned last year, we want to bring more live events to this amazing venue. Back in April we had The Love Parade here launching their new Album video, which was a great success. We are now planning in more live events in the near future, so watch this space.

Even after a very different year, we have still managed to keep on top of our finances. As always, we continue to be careful with our money while still investing where we think it will add value for the future of our society. Thank you to Julie for continuing her role as treasurer and keeping everything in order.

2021:-

Due to covid restriction at the beginning of last year, we decided to produce the play ‘The Last Five Years’ and then live stream it, which was a first for BMCDS. The show was great, and people from around the globe tuned in to watch. Special thanks go to our cast members Poppy, Jonny and Rebecca. To Maddie for directing (and George for making the Tea), Ian for producing, Paul for MD’ing. Thanks to Paul Watkins for his expert lighting, Lucy for make up, Amber for costumes and Katherine and Simon for Filming and editing the final product. It was a mammoth day of filming but it was well worth it. Thank you.

In the summer, with Covid still very much in our lives, we produced the Andrew Lloyd Webber musical, Tell me on a Sunday. We chose this show because it only has one cast member and one pianist, which made rehearsals much easier to manage. The show was beautiful and really captivated our audiences. Special thanks to Jake for Directing, Julie for Producing, to Miranda for holding the stage, to Naliah for accompanying and to Mark our saxophonist. Thanks again to Paul for lighting and Sally for stage managing and carrying on a sun lounger with such expertise.

In November we moved on to our main musical production of Kinky Boots. Restrictions had lifted so we were very hopeful that the show would go ahead as planned. We had so many great reviews about the show and the atmosphere back stage was fantastic. Special thanks go to Jake for kicking things off and then to Kathryn for picking up the directors baton. Thanks to Poppy for her musical direction, to Lynne for her choreography and to Julie for Producing. Thanks also to Simon our stage manager, Tom our DSM and the rest of the stage crew. To Paul for lighting and Glen and Marcos on sound. Thanks to Sandi and the Costume team, Emily and Hayley and the make up team and to Sue and the rest of the Props teams, and to everyone else who brought BMCDS back after Covid with a bang. 4

arnstaple Musical Comedy & Dramatic Society

Directors’ Report

Achievements and performance (Chairman’s Report )

2022:-

As we mentioned at last years’ AGM, we wanted to give experience to people who wanted to learn about all aspects of a theatre production, not just performing. Theatre Worx was born and this year we launched our first term of sessions. We wanted to test the water so offered spaces to members of the Joseph cast. Although this sits within 2022 we wanted to share some of the work with you this evening. There are some portfolios here tonight for you to have a look through later. Thank you to all of you who held sessions and a huge congratulations on everyone who took part

As you will know we have just finished our run of Joseph and his amazing technicolour dream coat. This has been set for the past 2 years and finally, during the May half term week we were able to bring this amazing musical to life. I don’t know if it was because of the delay in getting this to the stage, but the performance moved BYG to another level. I don’t think I have ever seen such camaraderie, friendship and all round enjoyment in a rehearsal period. That then spilled out on the stage during show week. I will cover this in next years report, but I wanted to say a huge well done and thank you to everyone involved.

Next week we start the long awaited auditions for Shrek. This promises to be an amazing show but most certainly the most expensive production ever staged by BMCDS. We kick things off this weekend with 2 workshops hosted by Francesca Williams who was in the UK tour of Shrek, followed by a ‘Movie Night’ of Shrek the Musical. Then on 19[th] June we hold our auditions. So good luck everyone and we look forward to seeing you there.

2023:-

As we move into 2023 we look forward to our centenary year. BMCDS was formed in 1923 and with the exception of World War 2, has been performing ever since. Along with the other shows we have planned for next year, we are also holding a special evening here at Centre Stage which will be a celebration of everything BMCDS over the past 100 years. There will be more information about this in due course.

As this will be our centenary year we wanted to have shows where both Adults and Children could perform together as one, and join the whole society together to celebrate community theatre in North Devon. With that in mind we have planned shows that have parts for all ages. 2023 is really shaping up to be a very busy and exciting year.

When we discuss shows to perform there are so many things we need to consider. One of which is ‘is the licence available?’. There are plenty of shows we would like to perform but they are not available for amateur groups. We have been extremely honoured in the past to be given rights to shows before they come out on general release, and this is the case for our first show planned in for next year. Unfortunately, due to the restrictions of the licence and that the show is currently on professional tour, I can’t tell you what it is. Please be patient with us and we will be able to reveal all in September.

5

Barnstaple Musical Comedy & Dramatic Society

Directors’ Report

Achievements and performance (Chairman’s Report )

In the summer we will be performing the Junior edition of Matilda. This is a one act show that captures the essence of this great musical and it will be performed right here at Centre Stage. The

licence for this show is for children only, so all you adults that fancy being Miss Trunchball, will have to wait!

We then move to a later than usual slot to perform Nativity the musical at the Queen’s Theatre in the first week of December. This was a great film now turned into an even greater musical. Get your tinsel out and kick Christmas off in style.

So that is our round up of what we have been up to and what we have planned for the next year or so. I would just like to end my report in the same way that it started.

Thank you again to everyone who has been involved in the BMCDS family over the last year. You are all truly valued, and we couldn’t do it without you.

Graham Ruhleman

Chairman BMCDS

Investment Powers and Policy

Under its governing document, the company has the power to invest in any way the Directors see fit and having regard to the liquidity requirements of operating the company.

Reserves policy

The directors aim to maintain sufficient money in the bank to be in a position to meet any unexpected expenditure. At the year-end Cash at bank and in hand came to £111,082 (2021 £100,918), a figure considered more than adequate.

Dissolution

Every member of the company undertakes to contribute amounts (but not exceeding £1) towards the settlement of the company’s debts and liabilities if it is wound up. If, after settlement of all debts, there are funds remaining, these will be transferred to another charitable organisation with the same or similar objectives to BMCDS.

6

Barnstaple Musical Comedy & Dramatic Society Directors' Report

Directors' Responsibilities for the Financial Statements

The Directors are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and regulations.

Company Law requires the Directors to prepare Financial Statements for each financial year. Under that law the Directors have elected to prepare the Financial Statements in accordance with United Kingdom Generally Accepted Accounting practice (United Kingdom Accounting Standards and applicable law). Under company law the Directors must not approve the Financial Statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the net incoming or outgoing resources of the company for that period. In preparing these Financial Statements, the directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to the Independent Examiner

Each person who was a Director at the time of this report was approved confirms that:

Small Company Provisions

This report has been prepared in accordance with the provisions in part 15 of the Company's Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the members on and signed by its order.

Mrs K J Snooks, Treasurer

7

Barnstaple Musical Comedy & Dramatic Society Independent Examiner's Report

I report to the directors on the accounts of Barnstaple Musical Comedy & Dramatic Society as set out on pages 8 to 15.

Responsibilities and basis of report

The directors are responsible for the preparation of these accounts in accordance with the the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiners statement

In the course of my examination no matter has come to my attention to indicate that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

LCA Chartered Accountants 13 Silver Street Barnstaple Devon EX32 8HR

8

Barnstaple Musical Comedy & Dramatic Society Statement of Financial Activities for the year ended 31st March 2022

Notes
Incoming resources
Donations
Charitable activities
Other activities
Investment income
3
Resources Expended
Charitable activities
Events, productions etc
Premises costs etc
Other resources expended
Net incoming/(outgoing) resources
2
Transfer between funds
Total funds brought forward
Total funds carried forward
(Unrestricted
only)
RestrictedUnrestricted
Total
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
1,000
18,800
19,800
38,140
-
45,548
45,548
2,815
-
3,464
3,464
2,294
-
3
3
40
1,000
67,816
68,816
43,288
775
49,711
50,486
19,374
-
9,372
9,372
31,339
-
-
-
-
775
59,084
59,858
50,713
225
8,732
8,957
(7,424)
-
-
-
-
-
115,340
115,340
122,764
225
124,072
124,297
115,340

9

Barnstaple Musical Comedy & Dramatic Society Balance Sheet as at 31 March 2022

Notes
Fixed Assets
Tangible assets
4
Current Assets
Stock
Debtors
5
Cash at bank and in hand
Creditors: Amounts falling due
within one year
6
Net Current Assets
Net Assets
Funds of the Charity
7
Unrestricted funds
Restricted funds
Total Funds
2022
£
£
8,571
920
6,659
111,082
118,662
(2,935)
115,727
124,297
124,072
225
124,297
2021
£
£
10,689
354
4,448
100,918
105,720
(1,069)
104,651
115,340
115,340
-
115,340
2021
£
£
10,689
354
4,448
100,918
105,720
(1,069)
104,651
115,340
115,340
-
115,340
115,340
115,340
-
115,340

The Directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under Section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with Section 476 of the Act.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Approved by the members on and signed on their behalf by:

Mr G P Ruhleman, Chair

Mrs K J Snooks, Treasurer

10

Barnstaple Musical Comedy & Dramatic Society Notes to the Financial Statements for the year ended 31 March 2022

1 Accounting Policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) and with the Charities Act 2011.

Incoming Resources

The income shown in the Statement of Financial Activities represents:

of the receipt and the amount can be measured with sufficient reliability;

When donors specify that funds given to the charity are for use in future accounting periods, such income is deferred until those periods.

Resources Expended

Resources expended are accounted for in the Statement of Financial Activities on an accrual basis.

Restricted funds

Restricted funds are funds given for a specific purpose.

Depreciation

Depreciation has been provided at the following rates in order to write of the assets over their estimated useful lives.

Fixtures & fittings 15% reducing balance
Equipment etc 25% reducing balance
Net incoming/(outgoing) resources
2022 2021
This is stated after charging: £ £
Depreciation of tangible fixed assets 2,119 2,694
Independent examiner 1,010 1,008

11

Barnstaple Musical Comedy & Dramatic Society Notes to the Financial Statements for the year ended 31 March 2022

3
Investment Income
Deposit account interest
4
Tangible Fixed Assets
Fixtures &
fittings
£
Cost
At 1 April 2021
17,504
Additions
-
At 31 March 2022
17,504
Depreciation
At 1 April 2021
11,966
Charge for the year
831
At 31 March 2022
12,797
Net Book Value
At 31 March 2022
4,707
At 31 March 2021
5,538
5
Debtors
Prepayments & accrued income
Debtors
6
Creditors: Amounts falling due within one year
Accruals & deferred income
Creditors
2022
£
3
Equipment
£
29,939
-
29,939
24,787
1,288
26,075
3,864
5,152
2022
£
4,683
1,976
6,659
2022
£
2,632
303
2,935
2021
£
40
Total
£
47,443
-
47,443
36,754
2,119
38,872
8,571
10,689
2021
£
4,448
-
4,448
2021
£
828
241
1,069

12

Barnstaple Musical Comedy & Dramatic Society Notes to the Financial Statements for the year ended 31 March 2022

7
Movement in Funds
At 1 April 2021
Net incoming/(outgoing) resources
Transfer between funds
At 31 March 2022
Restricted
£
-
225
-
225
Unrestricted
Total
£
£
115,340
115,340
8,732
8,957
-
-
124,072
124,297

The restricted fund is in respect of a donation of £1,000 towards workshops.

13

Barnstaple Musical Comedy & Dramatic Society Detailed Statement of Financial Activities

for the year ended 31 March 2022

Incoming resources
Donations
Member subscriptions
Sponsorship
Grants and donations
Income from Charitable Activities
Production levy & donations
Box office receipts
Programme sales
Advertising income
Catering income
Merchandise sales
Grants and donations
Stage school income
Hire of facilities & equipment
Income from Other Activities
Events
Theatre tax credits
Sundry
Investment Income
Bank interest received
2022
£
2,030
-
17,770
19,800
1,045
28,184
706
-
1,406
400
-
45
13,763
45,548
75
3,097
292
3,464
3
68,816
2021
£
490
(3,750)
41,400
38,140
744
-
-
-
-
-
101
28
273
3,158
2,815
-
2,294
-
2,294
40
43,288

14

Barnstaple Musical Comedy & Dramatic Society Detailed Statement of Financial Activities

for the year ended 31 March 2022

Resources expended
Charitable Activities
Events, Productions & Artistic Resources
Royalties etc
Venue & rehearsal space hire
Costumes, make up etc
Scenery & transport
Lighting & technical
Musical direction & accompaniment
Choreography
Programme costs
Advertising & publicity
Catering costs
Stage school costs
Credit card commission and bank charges
Repairs and maintenance
Depreciation
Other artistic costs
2022
2021
£
£
9,299
1,150
18,000
11,250
5,024
883
3,116
1,606
2,666
53
5,463
-
400
160
1,045
-
730
300
696
484
463
676
1,042
-
-
-
2,119
2,694
425
117
50,486
19,374

15

Barnstaple Musical Comedy & Dramatic Society Detailed Statement of Financial Activities for the year ended 31 March 2022

Resources expended
Charitable Activities (contd.)
Premises Costs etc
Rent & room hire
Water
Buildings insurance
Light and heat
Repairs and maintenance
Cleaning & waste collection
Communications costs
Postage
Printing & stationery
Subscriptions & memberships
Insurance
IT costs & consumables
Accounting fees
Sundry expenses
Other resources expended
Events
2022
£
600
-
591
512
1,763
1,951
718
166
176
161
1,118
486
1,010
120
9,372
-
59,858
2021
£
5,100
227
566
1,317
18,672
2,082
583
1
331
155
1,217
-
1,008
79
31,339
-
50,713

16

Barnstaple Musical Comedy & Dramatic Society Detailed Statement of Main Productions

for the year ended 31 March 2022

Income
Membership production levy
Tickets (net of booking fees)
Tickets - direct
Programme sales
Patrons
Props / costume sale
Total Income
Expenditure
Royalties, scripts, score
Musical director
Show week MD
Musicians
Choreographer
Scenery & transport
Costumes
Make up, wigs
Props
Lighting - design / hire
Sound operation
Microphone hire
Theatre service chg/addn crew/equip hire etc
Advertising - theatre brochure
Advertising
Programmes
Photography
Rent - performance
Rent - centre stage
Tickets - printing/credit card charges
Show sundry/thanks
Workshop
Misc admin/exps
Total Expenditure
Profit/loss
2022
£
Kinky Boots
1,324
35,692
163
855
30
150
38,214
8,350
1,000
480
2,840
400
2,472
4,731
245
143
137
420
900
389
960
617
920
100
6,600
1,225
1,221
175
338
84
34,747
3,467
No 2021
£
Production
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

This page does not form part of the statutory financial statements.

Barnstaple Musical Comedy & Dramatic Society Detailed Statement of Society Play / Small Productions

for the year ended 31 March 2022

Income
Tickets
Programmes
Production levy
Memberships
Misc
Total Income
Expenditure
Royalties, scripts
Musical Director
Scenery & transport
Costumes/make-up/wigs
Props/scenery
Advertising/design
Programmes
Video / photos
Tech - sound /lighting
Show sundry
Rehearsal rent
Additonal toilets
Total Expenditure
Profit/loss
Last 5
Years
443
-
-
-
-
2022
£
Tell Me On
A Sunday
824
-
-
-
40
864
471
-
-
-
-
-
-
-
-
77
-
-
548
316
2021
£
No productions
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
443
1,000
250
-
14
-
67
-
-
-
120
-
-
1,451
(1,008)

This page does not form part of the statutory financial statements.

Barnstaple Musical Comedy & Dramatic Society Detailed Statement for Barnstaple Young Generation for the year ended 31 March 2022

Barnstaple Musical Comedy & Dramatic Society
Detailed Statement for Barnstaple Young Generation
for the year ended 31 March 2022
Income
Production levy
Memberships
Tickets - theatre
Tickets - direct
Programmes
Total Income
Expenditure
Royalties, scripts, score
Musical director
Musicians
Choreographer
Accompanist
Scenery & transport
Costumes
Make up, wigs
Props
Lighting/sound/technical/stage extn etc
Advertising
Programmes incl design & photos
Photos
Theatre hire
Rent-rehearsal - notional (for use of Centre Stage)
Tickets printing/credit card charges
Show sundry
Workshop
Chaperone training
Total Expenditure
Profit/loss
2022
£
No BYG show
-
-
-
2021
£
No BYG show
-
-

This page does not form part of the statutory financial statements.

BMCDS Voices

Income
Fees
Fees and Memberships
Concerts / events
Total Income
Expenditure
Musical directors
Admin - folders/paper etc
Sheet music
Concert expenses
Advertising - banners etc
Rent - Centre Stage / other
Total Expenditure
Profit/loss
2022
£
1,324
-
1,324
640
-
5
27
-
21
693
631
2021
£
-
-
-
-
-
-
-
-
-
-

This page does not form part of the statutory financial statements.