SOUTH MANCHE8TEFI AOS
REGISTERED CHARITY NUMBER 1162025
R•ports and Aoiaount•
For th• year ondod 31 D•c•mb•r 2024

SOUTH MANCHESTER AOS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
LEGAL AND ADMINISTRATIVE INFORMATION
STATUS:.
chartty is an unincorporaied awcialÉon ano Is govemed by the constitution and ful8s of South wr￿h8$ter AOS.
It i% iegistered wlth th8 charity commissK)n arKI its regi*ration number 1162025.
There were 77 current nEmbets of Ihg sOC￿lY as of 31 December ￿123.
TAUSTEES:.
Tts Charity Irl￿te8S and otlicers during the year were:.
Gtenys Martin
Kevin Proctor
Tom Famworth
Anorew McN%cholas
Susan Ellis
Kallum Edwarts
Philippa Shellard
Clare Cooper Marshall
Alex Re
Ross Hardman
Holty Ireland
Safah Gallagher
- PresKlert
Chair
- Vica Chair
- Treasurer
- Secretary
CHARrrY AEGISTERED OFFICE:.
25 Lakeside Rise
onchester
8QE
CHARrrY REHEARSAL VENUE.-
East Didsbury WtM)dlst Chureh
Parrs Wood Fload
toanchesler
M20 5QQ
BANKERS-.
HSSG Bank plc
MANCHESTER,UNThIERsirY
348.350 Oxford Road
Manch8St8r
M139NG

SOUTH MANCHESTER AOS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
(Conllnuod)
INVESTMENT POWERS
Tre charity's powe￿ of I￿￿$1m￿nI are govemed by ils con81iEuti)n.
PRINCIPAL OBJECTIVES
The objects of the Society are to edt￿8 the public in th6 dramat￿ Or0￿rat￿ arts aThl to furtI￿r the devebpment of
public appreoation of the said arts, and to swjport linancialty or otherwise such charitable institLrtion, instEtUt￿n$.
PUTPOSe or F)urp%es as the Scciety through its general committee shall determin8 from time to tiwe.
In order to further obsects, the society has adopted the policy of stagirKJ at laast one productK)n each year. drawn
Irom the eslablished ropertoire ol1*3ht OPgr4 pantomime and musical $l￿WS.
PUBLIC BENEFtr
In shaping tha obiectNes for Ihe year arKI plannI￿J actwities, the Irustees have considered the Charity ComBsN)n's
guidance on public beneff(, including the guKlance on public benefits and fee chargirg.
The SoC￿ty ￿lieS on grants arKI the income from lees and charges lo cover costs. In setting level ol fees,
charges and conce￿0￿, tntstees gNe careful cor6ideration to Il* aC￿lbI1ty ol the societys PrOd￿tIor6 tor
those on k)w t￿meS.
slrat8gies employed lo achwe the chaiitvs aims and obj8ctiV8s include..
Presenting a broad rafyJe ol th8atre productions
ProvKJlrKJ ladlfjltes arKI opportunili8s for a broad range of people to gel involved in the arts activÉiy.
POLICIES
Risk managomont
The I￿￿eeS have assessed the maior iisks to which the chaiity ts exposed, in particular those related lo the
operatiorE and liftarte of the society a￿] are satislred that systems are in place io mitigate their exposure to major
rl$ks.
Ros•N•s policy
116 the policy of the charity lo mainlain unrestr￿ed furxls. which are Ir8e reserves ol th8 charity, at a level between
£15.000 and £19,(KJO beiThJ approximate costs lo produ￿ a show. This ensures there should always be sulficient
workiry capital to put on a show shouK1 it 9ener*e no advance f8ven￿. ReseNes as ol 81st December 2023 were
wilhtn the required level.
The twstges have considered the most appropriate policy lor investirKJ furKls arKJ have foutKJ thai a bulkllng society or
bank deposit a￿Unt meets their requirements al this tim8.
ORGANISATION
Thè charty operations are conductsj by the trustees.
ACTIVITIES
During lh8 year erxled 31 De(Ember 2024 the charity staged thr88 productions, 'OINerl 'Dogfighl and 'Flobin Hood.
as well as takitvJ part in lh8 annual Showcase productK)n al The Lowry theatre with other local th8alro 9roups to raise
funds lor Teenage Cancer Tnjsl,.
Durir¥J the year the In￿00$ purchased SOff* w l¥Jht1￿, safety helnEts and twls kts whth were partty funded by
donations.

The SoC￿ty generated a k)ss torthe year of £5.599, partly due to the dip in licket sales for'oliver!, as a resuh ol tI￿re
being two other produclsons in locat &rea of the San￿ MUS￿￿. The end ol the year finished with our traditional
pantomIEr￿ wts￿h o)ntinwl lo sell well raFse fuThJs lor the charity.
Looking to the fuiure. the trustees prepared a bid on a building which was belng ha￿ over by mar￿hester Council
as part of a Community Asset Transler whth wouKI reciuce our ongolng hlre wsls Iof Stora98 and rehearsal space
and provKle an atternatNe souTr* ol funds by letting the building when not use. Al the end of the year we were
informed we had been selected as part ol Ihe final btds and are waitirKJ to hear the outcome.
TRUSTEES, RESPONSIBILrriES
The pU￿oSe ot thfjs statement is to distlffJtJi8h the tnEtees' responsibilities lor the accounts.
The Charitie$ Act raquireg the trustees io ke&p proper tKK)ks ol account with respect to th8 atta1￿ of Ihe charity and to
prepare a statement of acrount lor each accounting period consisting ol an income and expenditure account arxj a
balance slwt. Ifuslees a￿ also responsib￿ for safeguarding the chanys assets, and he￿￿ for takK
reasonable steps for the preventKJn and deie(aion ot error, fraud and otFEr iffegularities.
In preparlng accounls the trustees a￿ expeGled to:
S85oct suilabla accounting po5ici8s and then app￿ Ih8m ￿nsistentty, makirg I￿1geMentS aTYI e*imates that are
reasonabte and prl￿ent.
follow the recQrnmendal￿ns ol the Chafiiy commK￿l0ft and ol the accounting profession with r8gard lo lom arKI
content ol the acLx)unts. or 10 disck)se atKI explain any departures there from: arKI
prepare the accounts on the goirwJ o)nr*m bask8 unless it is inappropriate lo assu￿ that the charity will able to
c£)niinue to m8èt its objectives.
INDEPENDENT EXAMINERS
Mrs V Bullar has intimated her willingness to continue in office as independent examlner lo Ihe charity a￿1 wlll be
proposed for re-appoinln￿nI in accordance wilh the conslitulion atKI rules ol the society.
By order of Ihe IT￿t
Andrew McN¥chol8s
Treasurer
Approved by the Irustees:

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
OF SOUTH MANCHESTER AOS
I report on th8 accounts ol South ￿￿￿heSter AOS, for t1￿ year ended 31 December 2023. whtch are Sot oul on th8
followiNJ pages.
R•8P•Ctlv• mpon8lbllltl•s of tru8t•08 and oxamlnor
As th8 charity's trustoes you are respor6ible for ts prepar8tkJn of th8 accounts. Th8 charws tr￿1889 con&der Ihal
an aLMJit is tequired for this year {under Section 144{2) of the Charltles Acl 2011 (the 2011 Act)) and that an
Irtygnderrt gxaminaiion is require(l.
HavirKJ 8atisftiJ myself that the charty is r*)1 8ubi9Ct to audit under cOr￿anY law a￿5 Is elkJlble for lTrJependent
exaffNnatlon. tt 16 ry t¥Spo￿lbijty to..
exanwn6 th8 accounts under 88Ctknn 145 of Ihe 2011 A¢t
lo follow the procedure8 lald down in lh8 G8n8ral Dir8cllor* 9lv&n ty the Cha￿Y Commb88lon (und
S8ctk)n 14515)(b) ol the 2011 Act): and
to state whether particular matters have ￿m8 lo ry att8ntK)n.
Ba81* ol Ind•p•nd•nt •xamln•r'8 r•port
8xaminatK)n was carried oui in accordart8 wlth the G8n8ral DI￿lon8 glven by th8 Charity commiss￿n6￿. An
eXaninat￿n Includes a review ol the accounting records kept by the charity ar￿ a comparoon ol the accounts
pr8s8nlèd wilh those records. 11 al80 inolude8 con8idèrnlion ol any unusual items or disck)sures in Ihe accoun18 and
Éeekin9 explanatron6 from you as Irusiees concerning any such mallefs. The pr￿dur&S undertaken do not provid8
all the evIder￿8 Ihal would bé requlred in an a￿11, and cOr￿eqUent￿ I do wt expre88 an opin*)n on th8 vlew
giv8n by the accoun
Ind•p•nd•nt •xamlMrf• •tst•m•nt
In cOnf￿l￿n wlih nry examlnatlon, no matter has to nry attgnllon..
11) whlch gives me reasonablo cause lo b81teve Ihal In any malarlal respect th8 requlr6m8rts
lo k88p accounllr¥J records In accordance wllh section 130 01 the 2011 Act,. and
to prepare account8 wh￿h a(£ord wrth the accountlng r8cords aThJ lo comply with a(xx)unting
r8quii9m8nts of th6 2011 Act
have not been met.. or
12) lo whlch, In my opinlon, attentk)n shoulj b8 drawn in ord8r to anabb a p￿p8r uryjerstand1￿ of Ihe aLxounls lo be
reached.
V Bullar
41 Priestnall Road
Healon ￿rSeY
Sto¢kport
SK4 SHW

SOUTH MANCHESTER AOS
INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED 31 DE￿￿￿ER 2024
2024
2023
INCOME
Ch8ri1able Adivitigs
Subscriptions
Don81Dns
Glft Ald
Intemel Commlsston
Other TTrding Actlvltles
TOTAL INCOME
NOTES
35,941
5.445
11,419
598
34,602
5.100
6,671
3.611
120
54.728
51N71
EXPENDrruRE
Chantable Actmties
oth8r
D&predat￿n
56.549
1,235
2,543
54.008
5.090
2,217
60.327
61315
SURPLUS FOR THE YEAR
15,599)
19A441

BALAN￿ SHEEr
YEAR ENDED 31 DECEMBER 2024
2024
2023
NOTES
FIXED ASSETS
Tangibte Assets
7.389
6,444
CURRENT ASSETS
Cash at Bank and In Hand
Cash al Bank - Rèstricted Funds
Cash at Bank- Buiklin9 Funds
Debtors
P￿paYmentS
21.655
28,256
40.000
40,000
65.151
71,695
CURRENT LIABILrriES
CTeditofs and AccnJaLs
NET CURREMf ASSErs
65.151
71.695
NEf ASSErs
72,540
78.139
REPRESEpifEO BY:
ACCUMULATED FUND
Balan(￿ as at 1 January 2023
SurplusllDeficitl for the year
78,139
(5.5991
87.970
19,831 }
72.540
78,139

SOUTH M4NCHESTER AOS
NOTES TO THE FINANaAL sTATE￿NTs
YEAR ENDED 31 DECEVaER 2024
5 TANGIBLE FIXED ASSET8
Th•atrkal
EqUI￿￿nt
Offic•
Equi￿n¢
Total
As at 111124
AdditK)ns
6,444
3.488
6,444
3.488
At 31112124
9.932
Dèpraelatlon
A5 at 111124
Charge foryear
2,543
2,543
At 31112124
Net book Values
At 31112124
7.389
at 31112123
6 PREPAYMENTS
2024
2023
Advance C05tUTnes
Advance Sel
Advan￿ Li(8nG8S
1.415
80
1,200
1,239
7 PAYMENT TO TRUSTEES
The Trustees received a payment of £5,300 (2023 - £3,261) to reimbu￿8 travel
xg&nses Ythich was donatgd back to the society under Gtft Aid

SOUTH MANCHESTER AOS
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES
The financsal staterrEnts of the charitable Co￿anY have been prepared in accordan
th the Charities SORP IFRSE) 'Accounling and Reporting by Charili8s.' Staterr￿￿t of
R8conYnended Practice applicable to chatrti8s preparing their accounts in aCco￿anCe
with the Financial Reporting Standard for Smaller Entities (Ihe FRSSEI leffecliv8 1
January 2015y. and Ihe Financial Reporting Standard for Smaller Entities (effective
January 201S). Th8 finanual statèrrtnts have been prepared under the historical
costs (￿nVentiOn.
The accruals basis i% used for all Income and expenditure
LegaGies, grfts and donatlons are brought into the accounts in the period
when they were rec8ived
Depreciat￿￿ on equipment is provKJed for al the rale of 25% on (J)sl per
annum
Taxation - The society is a registered charity and as such is entit￿d to
the exemption fnm lax to Ihe extent that the inwme receNed falls wthin
seL*ion $05 1.C.T.A 1988 and se¢aion 256 C.G.T.A. 1992 and is applied
to charitable purposes only.
2 OTHER TRADING ACTIVITIES
2024
2023
Hire of Assets
Raffle Tickets
Programme Sales & Adverts
40
3 Donallons
2024
2023
SMAOS Social Fund
Membars Donatk)ns
Legacies
P05try)de Lottery
1,730
9,690
308
5,863
500
6,671
4 OTHER EXPENDITURE
2024
2023
NODA Subs
Progrdmme Pr¢nting
Travel Expenses
scellaneous
Raffle costs
29
530
5,300
678
230
556
3,261
1,043