## Todmorden Amateur Operatic and Dramatic Society
Charity number 1178532
## Annual Report and Financial Statements
for the year ended 31 July 2021
Todmorden Amateur Operatic and Dramatic Society
## Annual Report and Financial Statements
for the year ended 31 July 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Receipts and payments account|5|
|Statement of assets and liabilities|6|
|Notes to the accounts|7 to 8|
**Prepared by West Yorkshire Community Accountancy Service**
1
## Todmorden Amateur Operatic and Dramatic Society
## Trustees' report for the year ended 31 July 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** David Winslow Chair to October 2021 Helen Clarkson Chair from October 2021 George Mitchell President David Sutcliffe Justine Sutcliffe Resigned June 2021 Susan Green Appointed June 2021
## **Charity number**
The charity was registered with the Charity Commission for England and Wales, number 1178532, on 25 May 2018.
## **Principal address**
## **Bankers**
Hippodrome Theatre Virgin Money Halifax Road 25 Manchester Road Todmorden Burnley OL14 5BB BB11 1HX
## **Independent examiner**
Helen Galvin FCCA **West Yorkshire Community Accountancy Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 25 May 2018.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Todmorden Amateur Operatic and Dramatic Society
## Trustees' report (continued) for the year ended 31 July 2021
## **Objectives and activities**
## **The charity's objects**
To promote the advancement and improvement of general education in relation to all aspects of the art of drama and musical theatrical performance for all in the local community.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the arts.
## **Achievements and performance**
The theatre has been closed for the whole financial year due to COVID procedures.
Income has been in the form of:
Membership subscriptions
COVID support grants from Calderdale Council Grants for improvement of the front façade and signage
The bulk of the work on the façade and signage has been completed and in addition substantial maintenance and improvement work has been carried out.
The theatre reopened in September 2021 with the play Neville's Island which had a cast of 4 and we have hosted events from several external organisations. We currently have plans to perform Shakespeare and Evita in 2022.
## **Financial review**
The net payments for the year were £18,856, including net payments of £20,436 on unrestricted funds and net receipts of £1,580 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £12,168.
The reserve policy is to hold a reserve amount of £10,000 to £50,000 to cover the running costs.
## **Coronavirus impact statement**
When the uncertainty surrounding the effects of the COVID epidemic started to emerge in Spring 2020, the TAODS committee realised that forward planning for events was not really worthwhile. It was decided that rather than just close up and mothball the building we would look at how to best utilise the “dark” time and hope that we could retain our energy and enthusiasm. Thanks to ongoing membership donations and the Calderdale support grants we were able to pay overheads like storage rental costs, insurance, alarms and utilities, and we have undertaken some major repairs and improvements during this time.
We anticipate that we will maintain our current level of operation and finances into the middle of 2022 when we hope to be able to widen the use of our facilities by other organisations and to stage bigger, more profitable, events of our own.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
Signed on behalf of the board of trustees on 30/3/2022
Helen Clarkson (Trustee)
3
## Todmorden Amateur Operatic and Dramatic Society
## Independent examiner's report to the trustees of Todmorden Amateur Operatic and Dramatic Society Charitable Incorporated Organisation
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 July 2021, which are set out on pages 5 to 8.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.
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.
Helen Galvin FCCA
Date: …………………….
## **West Yorkshire Community Accountancy Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## Todmorden Amateur Operatic and Dramatic Society
## Receipts and payments account for the year ended 31 July 2021
|Notes
2021
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
22,006
Membership subscriptions
9,102
Bar and social funds
179
Other theatre activities
-
Sundry receipts
382
Room and prop hire
-
Production receipts
60
Gift aid claim
-
**Total receipts**
31,729
**Payments**
Repairs
10,909
Replacements
148
Improvements
12,400
Major purchases
4,525
Electricity and gas
6,183
Water
283
Phone and internet
1,724
Insurance
5,603
Cleaning
628
Rates
76
Alarms and extinguishers testing and service
2,018
Production payments
1,247
Other event expenditure
-
Bar stock
-
Social expenditure
-
Administration expenses
1,369
Licences
92
Sundries
518
Publicity
26
Subscriptions
187
Room hire
3,943
Website
194
Gifts and hospitality
92
**Total payments**
52,165
(20,436)
**Fund balances brought forward**
32,604
**Fund balances carried forward**
(4)
12,168
**Net (payments) / receipts**|2021
Restricted
funds
£
48,420
-
-
-
-
-
-
-
48,420
-
-
46,006
-
-
-
-
-
-
-
-
-
-
-
-
834
-
-
-
-
-
-
-
46,840
1,580
2,834
4,414|2021
Total
funds
£
70,426
9,102
179
-
382
-
60
-
80,149
10,909
148
58,406
4,525
6,183
283
1,724
5,603
628
76
2,018
1,247
-
-
-
2,203
92
518
26
187
3,943
194
92
99,005
(18,856)
35,438
16,582|2020
Total
funds
£
11,914
9,200
22,753
5,222
1,662
11,742
24,333
5,115
91,941
1,696
1,355
1,845
392
10,614
223
1,949
5,276
3,320
48
3,743
20,996
3,219
12,298
2,838
2,321
643
1,690
11
375
3,944
194
223
79,213
12,728
22,710
35,438|
|---|---|---|---|
5
## Todmorden Amateur Operatic and Dramatic Society Statement of assets and liabilities
|as at 31 July 2021
2021
Unrestricted
£
**Cash funds**
Cash at bank
12,016
Cash in hand
152
**Total cash funds**
12,168
**Other monetary assets**
Bar stock
Prepaid rent
**Assets retained for the charity's own use**
Theatre and adjoining 'Pet Shop' building
Two cookers
Two coolers
Oven and hob
Ice cream freezer
One fridge
One freezer
13 Tables
76 Stacking chairs
Removable dance floor
Removable theatre seating
Sound desk
Various sound equipment
Back cloths and timber flats
Costumes
Light deck - portable stage platform
Lighting desk
Backstage communication equipment
**Liabilities**
Independent examination
**Approval of the accounts**|2021
Restricted
£
4,414
-
4,414|2021
Total
£
16,430
152
16,582
£
1,028
303
1,028
£
480|2020
Total
£
35,286
152
35,438|
|---|---|---|---|
The financial statements were approved by the board of trustees on 30/3/2022
Helen Clarkson (Trustee)
6
## Todmorden Amateur Operatic and Dramatic Society
## Notes to the accounts
for the year ended 31 July 2021
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
## Todmorden Amateur Operatic and Dramatic Society
## Notes to the accounts continued
## for the year ended 31 July 2021
|**2 Grants and donations**
Calderdale MBC
Garfield Weston Foundation
Donations
**3 Restricted funds**
The National Lottery Community Fund
CFFC
Calderdale MBC
Garfield Weston Foundation|2021
Unrestricted
funds
£
19,004
-
3,002
22,006
Balance b/f
£
834
2,000
-
-
2,834|2021
Restricted
funds
£
43,920
4,500
-
48,420
Incoming
£
-
-
43,920
4,500
48,420|2021
Total
funds
£
62,924
4,500
3,002
70,426
Outgoing
£
834
2,000
39,506
4,500
46,840|2020
Total
funds
£
10,000
-
1,914
11,914
Balance c/f
£
-
-
4,414
-
4,414|
|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
The National Lottery Community Fund For a feasibility study and funding development CFFC For improvement to the 'Pet Shop' building frontage Calderdale MBC To improve the main façade and entrance to the theatre Garfield Weston Foundation Towards the refurbishment of the Props Room
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
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