Todmorden Amateur Operatic and Dramatic Society
Charity number 1178532
Annual Report and Financial Statements
for the year ended 31 July 2025
Todmorden Amateur Operatic and Dramatic Society
Annual Report and Financial Statements for the year ended 31 July 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Todmorden Amateur Operatic and Dramatic Society
Trustees' report for the year ended 31 July 2025
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 Helen Clarkson Chair David Winslow George Mitchell President David Sutcliffe Susan Green
Charity number
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) association 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.
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Todmorden Amateur Operatic and Dramatic Society
Trustees' report (continued) for the year ended 31 July 2025
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.
The charity's main activities
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.
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.
Achievements and performance
Our charity continued to present a broad programme of community theatre, youth theatre, cinema and visiting events, helping to grow both audiences and volunteer engagement. During the year, the charity further developed its community cinema programme, including Dementia Friendly screenings delivered in partnership with Dementia Friendly Todmorden and Age Concern Todmorden, increasing accessibility and opportunities for social inclusion within the local community.
The theatre also supported a wide range of external organisations and community groups to present events and activities at the venue, including St Joseph Players, Todmorden Book Festival, Hebden Bridge Burlesque Festival, local schools and charities.
The charity’s archive project continued to develop and was recognised as being of regional significance through membership of the Association of Performing Arts Collections. Work continued to preserve and catalogue archive materials whilst increasing opportunities for public engagement through events, exhibitions and future digital access.
A major achievement during the year was the commencement of the charity’s £1.8 million “Raise The Roof” redevelopment project in May 2025. Scheduled for completion in June 2026, the project represents a once in a generation investment in the future of the Hippodrome and will create a fully accessible theatre, expanded Youth Theatre and rehearsal facilities, community and exhibition spaces, improved audience facilities, and a permanent home for the theatre archive. The project will also enable the building to open during the daytime, significantly expanding opportunities for community participation, volunteering and partnership working.
Alongside the redevelopment, the charity continued to invest in accessibility and environmental sustainability, including starting a feasibility study into the installation of solar panels funded through a community energy partnership and crowdfunding campaign.
The charity remains entirely volunteer led, with volunteers contributing over 73,000 hours of time during the year in support of performances, fundraising, maintenance, development activity and community engagement.
In recognition of our volunteering base, we were pleased to work with Calderdale Council to receive a 3 year Cultural Fund Grant that will allow us to develop a volunteer strategy, strengthening our volunteering base to support our new initiatives upon completion of our Raise The Roof Project.
The work of the charity continues to provide significant public benefit through increasing access to arts, culture, volunteering and community activity within Todmorden and the wider Calder Valley area.
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Todmorden Amateur Operatic and Dramatic Society
Trustees' report (continued) for the year ended 31 July 2025
Financial review
The net expenditure for the year was £184,882, including net expenditure of £114,665 on unrestricted funds and net expenditure of £70,217 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £104,298.
The reserves policy is to hold a reserve amount of £10,000 to £50,000 to cover the running costs and protect from potential costs arising from flooding as we’re located in a flood risk area.
Approved by the board of trustees on 23/07/2026
David Winslow (Trustee)
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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 2025, which are set out on pages 6 to 12.
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
Since the CIO's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ICAEW which is one of the listed bodies.
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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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
24/07/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Todmorden Amateur Operatic and Dramatic Society
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 July 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 4,556 Membership subscriptions 12,858 Bar and social funds 36,729 Other theatre activities 9,604 Sundry receipts 4,602 Room and prop hire 5,630 Production receipts 59,608 Total income 133,587 Expenditure on: Repairs and maintenance 12,854 Equipment and materials 2,677 Electricity and gas 12,406 Water 598 Phone and internet 1,290 Insurance 8,167 Cleaning 3,066 Rates 1,360 Alarms and extinguishers testing and service 1,870 Production costs 37,544 Other event expenditure 4,033 Bar stock 14,671 Social expenditure 4,898 Administration expenses 7,105 Licences 496 Sundries, food and refreshments 12,225 Advertising and publicity 4,803 Subscriptions 1,846 Room hire 1,773 Independent examination - Building refurb - Project management - Building refurb - Legal and professional - Building refurb - works - Depreciation 114,570 Rent - Total expenditure 248,252 Net income / (expenditure) (114,665) Fund balances brought forward 3,012,097 Fund balances carried forward (3) 2,897,432 |
2025 Restricted funds £ 243,703 - - - - - - 243,703 2,017 - 1,863 - - 2,421 - - - - 234 - - - - - - - - - 49,600 64,771 185,214 - 7,800 313,920 (70,217) 143,150 72,933 |
2025 Total funds £ 248,259 12,858 36,729 9,604 4,602 5,630 59,608 377,290 14,871 2,677 14,269 598 1,290 10,588 3,066 1,360 1,870 37,544 4,267 14,671 4,898 7,105 496 12,225 4,803 1,846 1,773 - 49,600 64,771 185,214 114,570 7,800 562,172 (184,882) 3,155,247 2,970,365 |
2024 Total funds £ 339,886 12,057 57,821 696 2,582 7,711 86,241 506,994 7,589 6,442 12,907 579 2,076 7,696 4,484 514 2,433 49,579 3,434 25,325 6,127 5,808 822 3,254 1,233 764 4,701 1,260 44,960 73,549 55,157 114,570 1,950 437,213 69,781 3,085,466 3,155,247 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Todmorden Amateur Operatic and Dramatic Society
Balance sheet
| as at 31 July 2025 2025 Unrestricted £ Fixed assets Tangible assets (4) 2,793,134 Total fixed assets 2,793,134 Current assets Stock 1,854 Debtors and prepayments (5) 9,913 Cash at bank and in hand (6) 93,941 Total current assets 105,708 Current liabilities: amounts falling due within one year Creditors and accruals (7) 1,410 Total current liabilities 1,410 Net current assets / (liabilities) 104,298 Net assets 2,897,432 Funds Unrestricted funds 2,897,432 Restricted funds - Total funds 2,897,432 |
2025 Restricted £ - - - 5,836 67,097 72,933 - - 72,933 72,933 - 72,933 72,933 |
2025 Total £ 2,793,134 2,793,134 1,854 15,749 161,038 178,641 1,410 1,410 177,231 2,970,365 2,897,432 72,933 2,970,365 |
2024 Total £ 2,907,704 2,907,704 3,901 8,684 236,218 248,803 1,260 1,260 247,543 3,155,247 3,012,097 143,150 3,155,247 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 23/07/2026
David Winslow (Trustee)
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Todmorden Amateur Operatic and Dramatic Society
Notes to the accounts
for the year ended 31 July 2025
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The basis of accounting has been changed from receipts and payments to accruals. This has required the restatement of a number of figures. These changes have been set out in note 9.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
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.
Tangible fixed assets
Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years Storage unit: over 10 years Project and office equipment: over 4 years
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.
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Todmorden Amateur Operatic and Dramatic Society
Notes to the accounts continued
for the year ended 31 July 2025
| 2 Grants and donations Calderdale Met. Borough Council (CMBC) Foyle Foundation Todmorden Town Council Community Foundation For Calderdale (CFFC) The Brelms Trust The Swire Charitable Trust Other donations 3 Restricted funds Balance b/f £ Todmorden Town Deal 136,320 CFFC Community Films 1,130 CFFC CultureDale 1,000 Brelms Trust 4,700 Foyle Foundation - Todmorden Town Council - CMBC - 143,150 |
2025 Unrestricted funds £ - - - - - - 4,556 4,556 Incoming £ 200,000 - - - 35,000 1,203 7,500 243,703 |
2025 Restricted funds £ 207,500 35,000 1,203 - - - - 243,703 Outgoing £ 313,436 234 250 - - - - 313,920 |
2025 Total funds £ 207,500 35,000 1,203 - - - 4,556 248,259 Transfers £ - - - - - - - - |
2024 Total funds £ 300,000 - - 6,890 4,700 25,000 3,296 339,886 Balance c/f £ 22,884 896 750 4,700 35,000 1,203 7,500 72,933 |
|---|---|---|---|---|
Fund name
Todmorden Town Deal
CFFC Community Films
CFFC CultureDale
Brelms Trust Foyle Foundation Todmorden Town Council
CMBC
Purpose of restriction
Funding from CMBC to cover costs associated with the initial phase of the expansion and refurbishment of the Hippodrome Theatre, creating a multipurpose, fully accessible space including workshop spaces, community archive, a cafe, cinema and gallery. The transfer relates to tangible fixed assets purchased for the general purposes of the charity.
Towards the Community films project costs primarily for the cost of 10 Children's film licences.
Towards the CultureDale - Voices of Todmorden project costs celebrating the 150th anniversary of the Town Hall with a script writing competition. Towards the refurbishment costs of the theatre.
Towards phase 2 of the improvements to the theatre building.
To develop the skills of existing volunteers and attract new volunteers by working with a Volunteer Coordinator.
Towards consultancy in year one and training in years two and three.
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Todmorden Amateur Operatic and Dramatic Society
Notes to the accounts continued
for the year ended 31 July 2025
| 4 5 6 **7 ** |
Tangible assets Cost £ At 1 August 2024 - Additions - At 31 July 2025 - Depreciation At 1 August 2024 - Charge for year - At 31 July 2025 - Net book value At 31 July 2025 - At 31 July 2024 - Debtors and prepayments Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Class 4 |
£ 39,601 - 39,601 9,900 9,900 19,800 19,801 29,701 Equipment |
£ 52,447 - 52,447 5,245 5,245 10,490 41,957 47,202 Storage unit |
£ 6,211,254 - 6,211,254 3,380,453 99,425 3,479,878 2,731,376 2,830,801 2025 £ 14,449 1,300 15,749 2025 £ 160,774 264 161,038 2025 £ 1,410 1,410 Land and buildings |
Total £ 6,303,302 - 6,303,302 3,395,598 114,570 3,510,168 2,793,134 2,907,704 2024 £ 7,384 1,300 8,684 2024 £ 233,441 2,777 236,218 2024 £ 1,260 1,260 |
|---|---|---|---|---|---|
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Todmorden Amateur Operatic and Dramatic Society
Notes to the accounts continued
for the year ended 31 July 2025
8 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.
Other related party transactions
During the year Steve Clarkson (partner of trustee) was paid £49,600 for the purpose of project managing the refurbishment work (2025: £44,960). The payments are permissible under the terms of the charity's governing document.
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Todmorden Amateur Operatic and Dramatic Society
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 July 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 4,556 3,296 Membership subscriptions 12,858 12,057 Bar and social funds 36,729 57,821 Other theatre activities 9,604 696 Sundry receipts 4,602 2,582 Room and prop hire 5,630 7,711 Production receipts 59,608 86,241 Total income 133,587 170,404 Expenditure Repairs and maintenance 12,854 7,589 Equipment and materials 2,677 6,442 Electricity and gas 12,406 12,907 Water 598 579 Phone and internet 1,290 1,611 Insurance 8,167 7,696 Cleaning 3,066 4,484 Rates 1,360 514 Alarms and extinguishers servicing 1,870 2,433 Production costs 37,544 49,579 Other event expenditure 4,033 3,434 Bar stock 14,671 25,325 Social expenditure 4,898 6,127 Administration expenses 7,105 2,669 Licences 496 822 Sundries, food and refreshments 12,225 3,254 Advertising and publicity 4,803 - Subscriptions 1,846 376 Room hire 1,773 4,261 Independent examination - 1,260 Building refurb - Project management - - Building refurb - Legal and professional - - Building refurb - works - - Depreciation 114,570 114,570 Rent - - Total expenditure 248,252 255,932 Net income / (expenditure) (114,665) (85,528) Transfers between funds - 92,048 Net movement in funds (114,665) 6,520 Fund balances brought forward 3,012,097 3,005,577 Fund balances carried forward 2,897,432 3,012,097 |
2025 Restricted funds £ 243,703 - - - - - - 243,703 2,017 - 1,863 - - 2,421 - - - - 234 - - - - - - - - - 49,600 64,771 185,214 - 7,800 313,920 (70,217) - (70,217) 143,150 72,933 |
2024 Restricted funds £ 336,590 - - - - - - 336,590 - - - - 465 - - - - - - - - 3,139 - - 1,233 388 440 - 44,960 73,549 55,157 - 1,950 181,281 155,309 (92,048) 63,261 79,889 143,150 |
2025 Total funds £ 248,259 12,858 36,729 9,604 4,602 5,630 59,608 377,290 14,871 2,677 14,269 598 1,290 10,588 3,066 1,360 1,870 37,544 4,267 14,671 4,898 7,105 496 12,225 4,803 1,846 1,773 - 49,600 64,771 185,214 114,570 7,800 562,172 (184,882) - (184,882) 3,155,247 2,970,365 |
2024 Total funds £ 339,886 12,057 57,821 696 2,582 7,711 86,241 506,994 7,589 6,442 12,907 579 2,076 7,696 4,484 514 2,433 49,579 3,434 25,325 6,127 5,808 822 3,254 1,233 764 4,701 1,260 44,960 73,549 55,157 114,570 1,950 437,213 69,781 - 69,781 3,085,466 3,155,247 |
|---|---|---|---|---|
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