Todmorden Amateur Operatic and Dramatic Society
Charity number 1178532
Annual Report and Financial Statements
for the year ended 31 July 2022
----- Start of picture text -----
Group's logo
----- End of picture text -----
Todmorden Amateur Operatic and Dramatic Society
Annual Report and Financial Statements
for the year ended 31 July 2022
| 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 CIO
1
Todmorden Amateur Operatic and Dramatic Society
Trustees' report for the year ended 31 July 2022
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
Position Dates David Winslow Chair to October 2021 Helen Clarkson Chair from October 2021 George Mitchell President David Sutcliffe Justine Sutcliffe Susan Green
Resigned June 2021 Appointed June 2021
Charity number
1178532
Registered in England and Wales
Registered and principal address
Bankers
Hippodrome Theatre Virgin Money Halifax Road 25 Manchester Road Todmorden Burnley OL14 5BB BB11 1HX
Independent examiner
Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) formed on 28 May 2018 and is governed by a constitution.
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 2022
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 reopened after Covid shutdown in Sept 2021 without a Youth Theatre production. We produced:
-
Neville's Island in Nov 2021
-
Little Women in Feb 2022
-
Evita in April 2022
These were all successful in terms of their standard of performance, audience figures and response, and financial return.
Overall, TAODS volunteers’ ongoing hard work especially during and after the pandemic restrictions have meant that the theatre and the society are in a healthy position and able to seek and make use of the opportunities to improve facilities. Thanks to a grant from Calderdale’s Town Deal scheme, we were able to complete the work to the front of the building to improve our profile and visibility. Further grants from the Town Deal have been approved and will enable us to add more storage, meeting and rehearsal spaces and to improve the building’s accessibility and thus its inclusivity. These improvements will all help to increase the benefit the theatre and TAODS can bring to the town and its community.
Financial review
The net receipts for the year were £14,128, including net receipts of £18,542 on unrestricted funds and net payments of £4,414 on restricted funds.
Reserves policy
The charity's free reserves at the year end were £30,710.
The reserve policy is to hold a reserve amount of £10,000 to £50,000 to cover the running costs.
Approved by the board of trustees on 18/01/2023
Helen Clarkson (Trustee)
3
Todmorden Amateur Operatic and Dramatic Society
Independent examiner's report to the trustees of Todmorden Amateur Operatic and Dramatic Society
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 July 2022, 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.
Simon Bostrom FCIE
24/05/2023
West Yorkshire Community Accountancy Service CIO
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 2022
| Notes 2022 Unrestricted funds £ Receipts Grants and donations (2) 7,662 Membership subscriptions 9,461 Bar and social funds 35,462 Other theatre activities 10,433 Sundry receipts 652 Room and prop hire 5,052 Production receipts 36,985 Total receipts 105,707 Payments Repairs 2,646 Replacements 362 Improvements 1,929 Major purchases 78 Electricity and gas 9,509 Water 307 Phone and internet 1,997 Insurance 6,591 Cleaning 4,508 Rates - Alarms and extinguishers testing and service 1,385 Production payments 21,117 Other event expenditure 5,830 Bar stock 20,120 Social expenditure 3,566 Administration expenses 2,711 Licences 70 Sundries 192 Publicity 176 Subscriptions 232 Room hire 3,673 Website - Gifts and hospitality 166 Total payments 87,165 Net income / (expenditure) 18,542 Transfers between funds - Net movement in funds 18,542 Fund balances brought forward 12,168 Fund balances carried forward (3) 30,710 |
2022 Restricted funds £ 14,640 - - - - - - 14,640 - - 19,054 - - - - - - - - - - - - - - - - - - - - 19,054 (4,414) - (4,414) 4,414 - |
2022 Total funds £ 22,302 9,461 35,462 10,433 652 5,052 36,985 120,347 2,646 362 20,983 78 9,509 307 1,997 6,591 4,508 - 1,385 21,117 5,830 20,120 3,566 2,711 70 192 176 232 3,673 - 166 106,219 14,128 - 14,128 16,582 30,710 |
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) - (18,856) 35,438 16,582 |
|---|---|---|---|
5
Todmorden Amateur Operatic and Dramatic Society Statement of assets and liabilities
| as at 31 July 2022 2022 Unrestricted £ Cash funds Cash at bank 27,633 Cash in hand 3,077 Total cash funds 30,710 Other monetary assets Bar stock 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 |
2022 Restricted £ - - - |
2022 Total £ 27,633 3,077 30,710 £ 3,243 3,243 |
2021 Total £ 16,430 152 16,582 |
|---|---|---|---|
| Liabilities Independent examination The financial statements were approved by the board of trustees on 18/01/2023 |
£ 480 480 |
|---|---|
Helen Clarkson (Trustee)
6
Todmorden Amateur Operatic and Dramatic Society
Notes to the accounts
for the year ended 31 July 2022
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 2022
| 2 Grants and donations Calderdale MBC Garfield Weston Foundation Donations 3 Restricted funds Calderdale MBC Fund name Calderdale MBC |
2022 2022 2022 Unrestricted Restricted Total funds funds funds £ £ £ 4,000 14,640 18,640 - - - 3,662 - 3,662 7,662 14,640 22,302 Balance b/f Receipts Payments Transfers £ £ £ £ 4,414 14,640 19,054 - 4,414 14,640 19,054 - Purpose of restriction To improve the main façade and entrance to the theatre |
2021 Total funds £ 62,924 4,500 3,002 70,426 Balance c/f £ - - |
|---|---|---|
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.
8