## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|---|---|
10
## 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.
11
## 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|
|---|---|---|---|---|
12