Sidmouth Amateur Dramatic Society Ltd.
Annual Report for the year ending 28th February 2026.
This has been another excellent year for the Society with two successful productions. Our May production was ‘The Murder Room’ and our pantomime was ‘Mother Goose’.
At the AGM Heather Hodge was re-elected in the roles of Treasurer and Wardrobe Mistress for a further year.
Molly Morton-Evans was elected as Honorary Secretary for a year.
Joyce Pomeroy, Nathan Wakefield and Avril Spencer were elected as Trustees of the Committee for a period of 3 years.
Tony Hill and Liz Hammond both accepted life memberships.
We are still looking to fill the roles of Publicity Officer and Hall Manager, with no nominations.
Pam Harrison kindly agreed to continue as President of the Society.
Heather Hodge retained her role as Company Secretary.
Viv Rands stepped down as Membership Secretary and Child Protection Officer, the Committee thanked Viv for her many years in this position and her hard work. Heather Hodge picked up the responsibilities of Membership Secretary and Sarah Burston took on the role of Child Protection Officer.
Joan Heard decided to step down as our Newsletter Editor. The Committee greatly appreciated the time and effort Joan put into ‘By the Byes’ and thanked her for this. Audrey Harcourt kindly volunteered to take on this role.
Sadly, during the year, we lost several past members of the Society – Derek Brooks Brian Eves and Penny Marriott.
Productions.
Our May production was ‘The Murder Room’ directed by Joan Heard. The production was a hit with audiences and had many familiar and new faces on and off stage, with a wickedly clever script containing a not so successful murder and the chaos that followed.
The pantomime ‘Mother Goose’ by Alan P Frayn, was a huge success and directed by Liz Hammond. The poster design for the show won a NODA award for South West Poster which was created by Alix at Kelman Media - her second year in a row of receiving the award. The production also continued to offer a BSL signed performance, ensuring this was an accessible production both for the cast and for Sidmouth’s audiences.
Junior and Youth Groups.
The Junior and Youth Groups continue to be very popular: with a waiting list and continue to flourish ensuring future growth.
The ‘Brian Swallow Award’ continues to run. This acknowledges a member of the group that is felt should be recognised in the learning of the art of drama including acting, stage design, vocalisation, make-up, stage painting and costume.
Wardrobe.
The wardrobe still continues to have hires here and there and has managed to costume both the play and the pantomime which has reduced the amount of hiring charges. Hall.
We still do not have a hall manager in place.
There was a very successful clear out of the Society’s Headquarters including the Scenery Workshop and Props Rooms. A skip was hired for a weekend in February with several members and Trustees attending to assist. Both spaces are now much less cluttered and make finding props etc easier for future productions.
Social Events.
The Committee have worked hard to roll out a monthly members evening. The first of which was a great success. Mark Rose held a quiz night which went down well with those who attended. Several different events were held during the year including play read-throughs, a VE Day party and Halloween quiz.
Unfortunately the Committee agreed that due to a lack of response from members and the amount of hard work that goes into each event, we would now look to make these less frequent with the next social being a showing of the ‘Mother Goose’ recording.
We thank all our members for their support and look forward to another successful year.
Company registration number: 05883014 Charity registration number: 1117250
SIDMOUTH AMATEUR DRAMATIC SOCIETY LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
Ian Roper & Company Ltd Chartered Accountants Kennaway House Coburg Road Sidmouth Devon EX10 8NG
Sidmouth Amateur Dramatic Society Limited Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6—7 |
| Notes to the Financial Statements | 8—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Sidmouth Amateur Dramatic Society Limited Reference and Administrative Details For The Year Ended 28 February 2026
| Trustees | Mrs HM Hodge - Company Secretary |
|---|---|
| Mrs Sarah Burston | |
| Mrs Elizabeth Hammond | |
| Mr Barry Lister | |
| Mrs Joyce Pomeroy | |
| Mrs Avril Spencer | |
| Mr Nathan Wakefield | |
| Ms Molly Morton-Evans | |
| Mr Mark Rose | |
| Mrs Tanya Rees (resigned 08/09/2025) | |
| Chairman | Mr. Mark Rose (Elected 12.09.24 Due to stand down in 2027) |
| Company Secretary | Mrs. Heather Hodge |
| Treasurer | Mrs. Heather Hodge |
| Charity Number | 1117250 |
| Company Number | 05883014 |
| Registered Office | Woolcombe Hall |
| Lawn Vista | |
| Sidmouth,Devon | |
| EX10 9BY | |
| Independent Examiner | Ian Roper |
| Ian Roper & Company Ltd | |
| Chartered Accountants | |
| Kennaway House | |
| Coburg Road | |
| Sidmouth | |
| Devon | |
| EX10 8NG |
Page 1
Sidmouth Amateur Dramatic Society Limited Company No. 05883014 Trustees' Report For The Year Ended 28 February 2026
The trustees present their report and the financial statements for the year ended 28 February 2026.
Objectives and Activities
Aims and Objectives
The objects of the company are to promote the advancement of education in the art of drama, to encourage public appreciation of such art, to produce drama to the highest possible standards and to involve members in all aspects of theatre including onstage, backstage and administrative skills
Significant Activities
This financial year we once again staged two successful productions. Our play made an amazing profit which is quite unusual for a play and although our pantomime did make a profit it was much decreased in comparison to previous years and this was mainly due to the overly high production costs. We offered one signed performance too which was partially funded by a grant from the EDDC. Our audience numbers seem to be recovering post pandemic which is encouraging. There is still a continued demand for children wanting to be part of our junior and youth groups with a waiting list that never seems to decrease. We continue to receive theatre tax relief credits from HMRC which does help us to keep our heads above water and we have been reinvesting this back into equipment for the society and although we pay someone to make the application to HMRC for us, what we gain from it is well worth the expenditure. This year we tried to increase the number of social events by holding something different on a monthly basis but the response to these events was so poor that the Committee have now decided to stop this. These events were free but it was felt unfair to those who put a lot of work into the event for such a few people to enjoy. In April 2025, we subsidised a drama workshop for actors and directors. Attendees paid a nominal fee to attend and we covered the balance. Once again, this was not well attended by our own members which meant we had to open this up to members of other societies
Public Benefit
The charity acknowledges its requirement to demonstrate that it has charitable aims and purposes that are for the public benefit. The trustees believe that the work of the Society in promoting the advancement of the art of drama and encouraging a broader public appreciation of such art clearly demonstrates that our charitable aims are indeed for the benefit of the public and that the trustees have complied with Section 4 of the Charities Act 2006. Further, the Review of Activities demonstrates exactly how the trustees are complying with the Charity Commissioners guidance regarding public benefit.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial and Administrative Risk Management
The trustees seek to maintain a broad base of funding sources, including proceeds from shows,donations and income from investments. By implementing effective cost control measures and ensuring the regular provision of management information and reporting, they aim to minimise financial risk to the charity in relation to its activities.
Financial Review
Page 2
Sidmouth Amateur Dramatic Society Limited Trustees' Report (continued) For The Year Ended 28 February 2026
Reserves Policy
The trustees have forecast the level of unrestricted reserves needed to sustain the charity's operations over a period when its anticipated income generated from activities may be temporarily curtailed. The trustees consider the most appropriate level of these reserves at 28th February 2026 would be £17,000. This represents sufficient reserves to meet the annual costs of the
Charity and would provide sufficient time to allow for an organised approach to the ongoing business of the Society. At 28th February 2026 the Charity had reserves of £82,825.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Sidmouth Amateur Dramatic Society Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements 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
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs HM Hodge
Trustee Date
Page 3
Sidmouth Amateur Dramatic Society Limited Independent Examiner's Report to the Trustees of Sidmouth Amateur Dramatic Society Limited For The Year Ended 28 February 2026
I report to the charity Sidmouth Amateur Dramatic Society Limited on my examination of the accounts of the Company for the year ended 28 February 2026.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with 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 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 Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Ian Roper Date Ian Roper & Company Ltd Chartered Accountants Kennaway House Coburg Road Sidmouth Devon EX10 8NG
Page 4
Sidmouth Amateur Dramatic Society Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 28 February 2026
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Income from Charitable Activities Investments 5 EXPENDITURE ON: Charitable activities: 7 Charitable activites: direct expenditure Charitable activities: support expenditure NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2026 Unrestricted funds £ 871 54,051 703 |
2025 Unrestricted funds £ 1,005 51,264 639 |
|---|---|---|
| 55,625 | 52,909 | |
| (40,053) (13,711) |
(30,335) (14,603) |
|
| (53,764) | (44,938) | |
| 1,861 | 7,971 | |
| 1,861 80,964 |
7,971 72,994 |
|
| 82,825 | 80,965 |
The notes on pages 8 to 14 form part of these financial statements.
Page 5
Sidmouth Amateur Dramatic Society Limited Balance Sheet As At 28 February 2026
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 |
2026 Unrestricted funds £ 919 |
2025 Total funds £ 1,591 |
|---|---|---|
| 919 4,221 79,400 |
1,591 9,657 72,161 |
|
| 83,621 (1,715) |
81,818 (2,444) |
|
| 81,906 | 79,374 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 |
Page 6
Sidmouth Amateur Dramatic Society Limited Balance Sheet (continued) As At 28 February 2026
For the year ending 28 February 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs HM Hodge Trustee Date
Mr Mark Rose Trustee
The notes on pages 8 to 14 form part of these financial statements.
Page 7
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements For The Year Ended 28 February 2026
1. General Information
Sidmouth Amateur Dramatic Society Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05883014 and registered charity number 1117250. The registered office is Woolcombe Hall, Lawn Vista, Sidmouth,Devon, EX10 9BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The Company reported a profit of £1,861 for the year. The Trustees distribute funds in support of the operation of Sidmouth Amateur Dramatic Society Limited on the basis of funds available. With few other commitments the charity is a going concern.
2.3. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.4. Incoming Resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from grants, whether "capital grants" or "revenue grants" is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Page 8
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
2.5. Donated Goods and Services
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the charity receipt of economic benefit from the use of by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time of the Friends is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain the services or facilities of equivalent economic benefit on the open market a corresponding amount is then recognised in expenditure in the period of receipt.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Lighting & Sound 20% Straight Line Method Wardrobe 5% Straight Line Method Equipment 10% Straight Line Method
2.7. Cash and Cash Equivalents
Cash and cash equivalents 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 than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2.9. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Expenditure on charitable activities is awarding of grants in support of the charities aims.
Other expenditure represents those items not falling into any other heading.
2.10. Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2.11. Legal Status of the Charity
The charity is a Limited Company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Page 9
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
3. Income from Donations and Legacies
| Donations and gifts Member subscriptions and sponsorships 4. Income from Charitable Activities Income from Charitable Activities 5. Investment Income Bank interest receivable |
2026 Unrestricted funds £ 21 850 |
2025 Unrestricted funds £ - 1,005 |
|---|---|---|
| 871 | 1,005 | |
| 2026 Unrestricted funds £ 54,051 |
2025 Unrestricted funds £ 51,264 |
|
| 2026 Unrestricted funds £ 703 |
2025 Unrestricted funds £ 639 |
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid by the Bank.
6. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
| The net income is stated after charging/(crediting): | ||
|---|---|---|
| 2026 | 2025 | |
| £ | £ | |
| Depreciation of tangible fixed assets - owned | 672 | 953 |
Page 10
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
7. Analysis of Expenditure
| Charitable activites: direct expenditure Charitable activities: support expenditure Charitable activites: direct expenditure Charitable activities: support expenditure . Direct Costs Fundraising activities Cost of goods sold General administration |
Activities undertaken directly (see note 8) £ 40,053 - |
Support costs (see note 9) £ - 13,711 |
2026 Total £ 40,053 13,711 |
|---|---|---|---|
| 40,053 | 13,711 | 53,764 | |
| Activities undertaken directly (see note 8) £ 30,335 - |
Support costs (see note 9) £ - 14,603 |
2025 Total £ 30,335 14,603 |
|
| 30,335 | 14,603 | 44,938 | |
| 2026 Charitable activites: direct expenditure £ 1,447 37,217 1,389 |
|||
| 40,053 |
8. Direct Costs
Page 11
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| Fundraising activities Cost of goods sold General administration 9. Support Costs General administration Depreciation General administration Depreciation |
2025 Charitable activites: direct expenditure £ 1,494 27,576 1,265 |
|---|---|
| 30,335 | |
| 2026 Charitable activities: support expenditure £ 13,039 672 |
|
| 13,711 | |
| 2025 Charitable activities: support expenditure £ 13,650 953 |
|
| 14,603 |
10. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
Page 12
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| 11. Tangible Assets Cost As at 1 March 2025 As at 28 February 2026 Depreciation As at 1 March 2025 Provided during the period As at 28 February 2026 Net Book Value As at 28 February 2026 As at 1 March 2025 12. Debtors Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 14. Movement in Funds As at 1 March 2025 £ Unrestricted funds General: General unrestricted fund 80,964 Total funds 80,964 |
11. Tangible Assets Cost As at 1 March 2025 As at 28 February 2026 Depreciation As at 1 March 2025 Provided during the period As at 28 February 2026 Net Book Value As at 28 February 2026 As at 1 March 2025 12. Debtors Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 14. Movement in Funds As at 1 March 2025 £ Unrestricted funds General: General unrestricted fund 80,964 Total funds 80,964 |
Income £ 55,625 |
2026 £ 4,221 2026 £ 1,715 Expenditure £ (53,764) |
Fixtures & Fittings £ 37,088 |
|
|---|---|---|---|---|---|
| 37,088 | |||||
| 35,497 672 |
|||||
| 36,169 | |||||
| 919 | |||||
| 1,591 | |||||
| 2025 £ 9,657 |
|||||
| 2025 £ 2,444 |
|||||
| As at 28 February 2026 £ 82,825 |
|||||
| 80,964 | 55,625 | (53,764) | 82,825 |
Page 13
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 March 2024 £ 72,994 |
Income £ 52,909 |
Expenditure £ (44,938) |
As at 28 February 2025 £ 80,965 |
|---|---|---|---|---|
| 72,994 | 52,909 | (44,938) | 80,965 |
15. Transactions with Trustees
No trustees were in receipt of fees or expenses during the year.
| 2026 | 2025 |
|---|---|
| £ | £ |
16. Related Party Disclosures
There have been no related party transactions in the reporting period.
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Sidmouth Amateur Dramatic Society Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 28 February 2026
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals Membership subscriptions Charitable Activities: Income from Charitable Activities Junior Performance Income Other Income Equipment/Props Hire Wardrobe Hire Theatre Tax Credit Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: Charitable activites: direct expenditure Performance Costs Scenery, Props and Construction Royalties Scripts Lighting Equipment Wardrobe Costs Junior Section Costs Tax Credit Claim Fees NODA Subs Charitable activities: support expenditure Repairs & Maintenance Cleaning Expenses Gas Insurance |
2026 Total funds £ 21 850 |
|---|---|
| 871 1,509 44,820 81 125 262 7,254 |
|
| 54,051 703 |
|
| 703 | |
| 55,625 (36,139) (277) (11) (696) (94) (1,447) (1,080) (309) |
Page 15
Sidmouth Amateur Dramatic Society Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 28 February 2026
| Electric Printing, postage and stationery Workshop Social Accountancy fees Legal fees Sundry expenses National Trust Container Rent and Storage Water Depreciation NET INCOME |
(1,140) (217) (204) (157) (700) (237) (87) (609) (2,640) (343) (672) |
(1,480) (422) - (186) (620) (34) (166) (1,850) (2,510) (271) (953) |
|---|---|---|
| (13,711) | (14,603) | |
| (53,764) | (44,938) | |
| 1,861 | 7,971 |
Page 16
Company registration number: 05883014 Charity registration number: 1117250
SIDMOUTH AMATEUR DRAMATIC SOCIETY LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
Ian Roper & Company Ltd Chartered Accountants Kennaway House Coburg Road Sidmouth Devon EX10 8NG
Sidmouth Amateur Dramatic Society Limited Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6—7 |
| Notes to the Financial Statements | 8—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Sidmouth Amateur Dramatic Society Limited Reference and Administrative Details For The Year Ended 28 February 2026
| Trustees | Mrs HM Hodge - Company Secretary |
|---|---|
| Mrs Sarah Burston | |
| Mrs Elizabeth Hammond | |
| Mr Barry Lister | |
| Mrs Joyce Pomeroy | |
| Mrs Avril Spencer | |
| Mr Nathan Wakefield | |
| Ms Molly Morton-Evans | |
| Mr Mark Rose | |
| Mrs Tanya Rees (resigned 08/09/2025) | |
| Chairman | Mr. Mark Rose (Elected 12.09.24 Due to stand down in 2027) |
| Company Secretary | Mrs. Heather Hodge |
| Treasurer | Mrs. Heather Hodge |
| Charity Number | 1117250 |
| Company Number | 05883014 |
| Registered Office | Woolcombe Hall |
| Lawn Vista | |
| Sidmouth,Devon | |
| EX10 9BY | |
| Independent Examiner | Ian Roper |
| Ian Roper & Company Ltd | |
| Chartered Accountants | |
| Kennaway House | |
| Coburg Road | |
| Sidmouth | |
| Devon | |
| EX10 8NG |
Page 1
Sidmouth Amateur Dramatic Society Limited Company No. 05883014 Trustees' Report For The Year Ended 28 February 2026
The trustees present their report and the financial statements for the year ended 28 February 2026.
Objectives and Activities
Aims and Objectives
The objects of the company are to promote the advancement of education in the art of drama, to encourage public appreciation of such art, to produce drama to the highest possible standards and to involve members in all aspects of theatre including onstage, backstage and administrative skills
Significant Activities
This financial year we once again staged two successful productions. Our play made an amazing profit which is quite unusual for a play and although our pantomime did make a profit it was much decreased in comparison to previous years and this was mainly due to the overly high production costs. We offered one signed performance too which was partially funded by a grant from the EDDC. Our audience numbers seem to be recovering post pandemic which is encouraging. There is still a continued demand for children wanting to be part of our junior and youth groups with a waiting list that never seems to decrease. We continue to receive theatre tax relief credits from HMRC which does help us to keep our heads above water and we have been reinvesting this back into equipment for the society and although we pay someone to make the application to HMRC for us, what we gain from it is well worth the expenditure. This year we tried to increase the number of social events by holding something different on a monthly basis but the response to these events was so poor that the Committee have now decided to stop this. These events were free but it was felt unfair to those who put a lot of work into the event for such a few people to enjoy. In April 2025, we subsidised a drama workshop for actors and directors. Attendees paid a nominal fee to attend and we covered the balance. Once again, this was not well attended by our own members which meant we had to open this up to members of other societies
Public Benefit
The charity acknowledges its requirement to demonstrate that it has charitable aims and purposes that are for the public benefit. The trustees believe that the work of the Society in promoting the advancement of the art of drama and encouraging a broader public appreciation of such art clearly demonstrates that our charitable aims are indeed for the benefit of the public and that the trustees have complied with Section 4 of the Charities Act 2006. Further, the Review of Activities demonstrates exactly how the trustees are complying with the Charity Commissioners guidance regarding public benefit.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial and Administrative Risk Management
The trustees seek to maintain a broad base of funding sources, including proceeds from shows,donations and income from investments. By implementing effective cost control measures and ensuring the regular provision of management information and reporting, they aim to minimise financial risk to the charity in relation to its activities.
Financial Review
Page 2
Sidmouth Amateur Dramatic Society Limited Trustees' Report (continued) For The Year Ended 28 February 2026
Reserves Policy
The trustees have forecast the level of unrestricted reserves needed to sustain the charity's operations over a period when its anticipated income generated from activities may be temporarily curtailed. The trustees consider the most appropriate level of these reserves at 28th February 2026 would be £17,000. This represents sufficient reserves to meet the annual costs of the
Charity and would provide sufficient time to allow for an organised approach to the ongoing business of the Society. At 28th February 2026 the Charity had reserves of £82,825.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Sidmouth Amateur Dramatic Society Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements 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
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs HM Hodge
Trustee Date
Page 3
Sidmouth Amateur Dramatic Society Limited Independent Examiner's Report to the Trustees of Sidmouth Amateur Dramatic Society Limited For The Year Ended 28 February 2026
I report to the charity Sidmouth Amateur Dramatic Society Limited on my examination of the accounts of the Company for the year ended 28 February 2026.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with 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 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 Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Ian Roper Date Ian Roper & Company Ltd Chartered Accountants Kennaway House Coburg Road Sidmouth Devon EX10 8NG
Page 4
Sidmouth Amateur Dramatic Society Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 28 February 2026
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Income from Charitable Activities Investments 5 EXPENDITURE ON: Charitable activities: 7 Charitable activites: direct expenditure Charitable activities: support expenditure NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2026 Unrestricted funds £ 871 54,051 703 |
2025 Unrestricted funds £ 1,005 51,264 639 |
|---|---|---|
| 55,625 | 52,909 | |
| (40,053) (13,711) |
(30,335) (14,603) |
|
| (53,764) | (44,938) | |
| 1,861 | 7,971 | |
| 1,861 80,964 |
7,971 72,994 |
|
| 82,825 | 80,965 |
The notes on pages 8 to 14 form part of these financial statements.
Page 5
Sidmouth Amateur Dramatic Society Limited Balance Sheet As At 28 February 2026
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 |
2026 Unrestricted funds £ 919 |
2025 Total funds £ 1,591 |
|---|---|---|
| 919 4,221 79,400 |
1,591 9,657 72,161 |
|
| 83,621 (1,715) |
81,818 (2,444) |
|
| 81,906 | 79,374 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 | |
| 82,825 | 80,965 |
Page 6
Sidmouth Amateur Dramatic Society Limited Balance Sheet (continued) As At 28 February 2026
For the year ending 28 February 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs HM Hodge Trustee Date
Mr Mark Rose Trustee
The notes on pages 8 to 14 form part of these financial statements.
Page 7
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements For The Year Ended 28 February 2026
1. General Information
Sidmouth Amateur Dramatic Society Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05883014 and registered charity number 1117250. The registered office is Woolcombe Hall, Lawn Vista, Sidmouth,Devon, EX10 9BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The Company reported a profit of £1,861 for the year. The Trustees distribute funds in support of the operation of Sidmouth Amateur Dramatic Society Limited on the basis of funds available. With few other commitments the charity is a going concern.
2.3. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.4. Incoming Resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from grants, whether "capital grants" or "revenue grants" is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Page 8
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
2.5. Donated Goods and Services
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the charity receipt of economic benefit from the use of by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time of the Friends is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain the services or facilities of equivalent economic benefit on the open market a corresponding amount is then recognised in expenditure in the period of receipt.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Lighting & Sound 20% Straight Line Method Wardrobe 5% Straight Line Method Equipment 10% Straight Line Method
2.7. Cash and Cash Equivalents
Cash and cash equivalents 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 than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2.9. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Expenditure on charitable activities is awarding of grants in support of the charities aims.
Other expenditure represents those items not falling into any other heading.
2.10. Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2.11. Legal Status of the Charity
The charity is a Limited Company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Page 9
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
3. Income from Donations and Legacies
| Donations and gifts Member subscriptions and sponsorships 4. Income from Charitable Activities Income from Charitable Activities 5. Investment Income Bank interest receivable |
2026 Unrestricted funds £ 21 850 |
2025 Unrestricted funds £ - 1,005 |
|---|---|---|
| 871 | 1,005 | |
| 2026 Unrestricted funds £ 54,051 |
2025 Unrestricted funds £ 51,264 |
|
| 2026 Unrestricted funds £ 703 |
2025 Unrestricted funds £ 639 |
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid by the Bank.
6. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
| The net income is stated after charging/(crediting): | ||
|---|---|---|
| 2026 | 2025 | |
| £ | £ | |
| Depreciation of tangible fixed assets - owned | 672 | 953 |
Page 10
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
7. Analysis of Expenditure
| Charitable activites: direct expenditure Charitable activities: support expenditure Charitable activites: direct expenditure Charitable activities: support expenditure . Direct Costs Fundraising activities Cost of goods sold General administration |
Activities undertaken directly (see note 8) £ 40,053 - |
Support costs (see note 9) £ - 13,711 |
2026 Total £ 40,053 13,711 |
|---|---|---|---|
| 40,053 | 13,711 | 53,764 | |
| Activities undertaken directly (see note 8) £ 30,335 - |
Support costs (see note 9) £ - 14,603 |
2025 Total £ 30,335 14,603 |
|
| 30,335 | 14,603 | 44,938 | |
| 2026 Charitable activites: direct expenditure £ 1,447 37,217 1,389 |
|||
| 40,053 |
8. Direct Costs
Page 11
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| Fundraising activities Cost of goods sold General administration 9. Support Costs General administration Depreciation General administration Depreciation |
2025 Charitable activites: direct expenditure £ 1,494 27,576 1,265 |
|---|---|
| 30,335 | |
| 2026 Charitable activities: support expenditure £ 13,039 672 |
|
| 13,711 | |
| 2025 Charitable activities: support expenditure £ 13,650 953 |
|
| 14,603 |
10. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
Page 12
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| 11. Tangible Assets Cost As at 1 March 2025 As at 28 February 2026 Depreciation As at 1 March 2025 Provided during the period As at 28 February 2026 Net Book Value As at 28 February 2026 As at 1 March 2025 12. Debtors Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 14. Movement in Funds As at 1 March 2025 £ Unrestricted funds General: General unrestricted fund 80,964 Total funds 80,964 |
11. Tangible Assets Cost As at 1 March 2025 As at 28 February 2026 Depreciation As at 1 March 2025 Provided during the period As at 28 February 2026 Net Book Value As at 28 February 2026 As at 1 March 2025 12. Debtors Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 14. Movement in Funds As at 1 March 2025 £ Unrestricted funds General: General unrestricted fund 80,964 Total funds 80,964 |
Income £ 55,625 |
2026 £ 4,221 2026 £ 1,715 Expenditure £ (53,764) |
Fixtures & Fittings £ 37,088 |
|
|---|---|---|---|---|---|
| 37,088 | |||||
| 35,497 672 |
|||||
| 36,169 | |||||
| 919 | |||||
| 1,591 | |||||
| 2025 £ 9,657 |
|||||
| 2025 £ 2,444 |
|||||
| As at 28 February 2026 £ 82,825 |
|||||
| 80,964 | 55,625 | (53,764) | 82,825 |
Page 13
Sidmouth Amateur Dramatic Society Limited Notes to the Financial Statements (continued) For The Year Ended 28 February 2026
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 March 2024 £ 72,994 |
Income £ 52,909 |
Expenditure £ (44,938) |
As at 28 February 2025 £ 80,965 |
|---|---|---|---|---|
| 72,994 | 52,909 | (44,938) | 80,965 |
15. Transactions with Trustees
No trustees were in receipt of fees or expenses during the year.
| 2026 | 2025 |
|---|---|
| £ | £ |
16. Related Party Disclosures
There have been no related party transactions in the reporting period.
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Sidmouth Amateur Dramatic Society Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 28 February 2026
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals Membership subscriptions Charitable Activities: Income from Charitable Activities Junior Performance Income Other Income Equipment/Props Hire Wardrobe Hire Theatre Tax Credit Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: Charitable activites: direct expenditure Performance Costs Scenery, Props and Construction Royalties Scripts Lighting Equipment Wardrobe Costs Junior Section Costs Tax Credit Claim Fees NODA Subs Charitable activities: support expenditure Repairs & Maintenance Cleaning Expenses Gas Insurance |
2026 Total funds £ 21 850 |
|---|---|
| 871 1,509 44,820 81 125 262 7,254 |
|
| 54,051 703 |
|
| 703 | |
| 55,625 (36,139) (277) (11) (696) (94) (1,447) (1,080) (309) |
Page 15
Sidmouth Amateur Dramatic Society Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 28 February 2026
| Electric Printing, postage and stationery Workshop Social Accountancy fees Legal fees Sundry expenses National Trust Container Rent and Storage Water Depreciation NET INCOME |
(1,140) (217) (204) (157) (700) (237) (87) (609) (2,640) (343) (672) |
(1,480) (422) - (186) (620) (34) (166) (1,850) (2,510) (271) (953) |
|---|---|---|
| (13,711) | (14,603) | |
| (53,764) | (44,938) | |
| 1,861 | 7,971 |
Page 16