LINCOLN AMATEUR OPERATIC AND DRAMATIC SOCIETY ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025
Registered Charity Number 1183990
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CONTENTS
| Page | |
|---|---|
| Trustees and Other Information | 3 |
| Trustees Report | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the accountants | 8 - 10 |
| Income and Expenditure | 11 - 13 |
| Summary of Payments Made to Trustees | 14 |
| Detailed Expenditure Report for Trustees | 15 |
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TRUSTEES AND OTHER INFORMATION
Information
Lincoln Amateur Operatic and Dramatic Society is a Charitable Incorporated Organisation and is established by constitution. It's registered charity number is 1183990.
Address 33 Tentercroft Street Lincoln LN5 7DB
Trustees
The minimum number of charity trustees is 5. Each trustee shall retire from office at the Annual General Meeting and vacancies so arising shall be filled by the decision of members. Any trustee who retires from office is eligible for reappointment.
Board of Trustees During Period
| Name | Position | Status |
|---|---|---|
| Nicola Calver | Chair Person | Active |
| Andrew Cooper | Treasurer | Active |
| Andrew Warnes | Secretary | Active |
| Simon Calver | Trustee | Active |
| Richard Hardenberg | Trustee | Active |
| Stacey Carr | Trustee | Active |
| Andrew Morris | Trustee | Active |
| Tim Hodson | Trustee | Active |
| Tegan Rowe | Trustee | Active |
Independent Examiner
Nicole Gray
Banker
HSBC 221 High Street Lincoln LN1 1TS
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CHAIRS TRUSTEES REPORT
The trustees present their report with the financial statements of the charity for the financial year covering 1st September 2024 to 31st August 2025. The trustees have adopted the provision of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102).
OBJECTIVES AND ACTIVITIES Objective and Aims
The objects of The Lincoln Amateur Operatic and Dramatic Society shall be to advance public education and appreciation of musical and dramatic art for all in the local community by:
a) The presentation of musical and dramatic stage plays
b) Providing opportunities for involvement in all aspects of stagecraft
Public Benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
ACHIEVEMENT AND PERFORMANCE
2024 / 25 has been a resounding success for LAODS both on and off the boards with the commercially successful performance of Cats alongside the Christmas show and the Spring show in its second year. Cats was a considerable step up in terms of budgeted production costs against the previous two years productions however is was a considerable success with the majority of performances being sold out. The show was a true testament to the character and spirit of LAODS with the first nights performance being disrupted by a fire alarm in the middle of the finale which resulted in the theatre being evacuated. In the truest spirit of "the show must go on" the cast gathered outside of the LPAC to finish the final number in acapella for the evacuated audience and many passers by which was received with rapturous applause. This impromptu outside performance was captured on video and subsequentially went viral and featured on BBC Look North which undoubtedly helped to sell the show out. Despite its considerable outlay on production costs, the show was financially successful having broken even without taking into consideration the amount made from front of house takings.
Cats was an opportunity to increase the cast size from the previous years production and welcomed many new faces as well as the return of several seasoned LAODS members. There was a real spirit within cast and crew which has been recognised by many of the new members, several of which have returned to LAODS for the 26 performance of Spamalot.
The Christmas show was back bigger and better than previous years selling out almost immediately again and proved to be a resounding financial success with takings nearly hitting the £4k mark.
The Spring show also returned for its second year and again proved to be a significant success. We owe a great deal thanks to all the creatives who pull both the Christmas and Spring shows together and give the opportunities to the wider members of LAODS to be involved in many different types of productions.
Casting is already complete for LAODS 2026 production of Spamalot and rehearsals are underway. As a Chair, I am very encouraged by the last 12 months and how LAODS is continuing to grow and evolve within the community and am excited for the forthcoming productions.
FINANCIAL REVIEW
The trustees have confirmed the reserves policy of the charity and the current total held is in accordance with the agreed policy. The current amount held is £12,299.47, which would cover a large proportion of costs for the main production.
DECLERATION REVIEW
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity trustees
| Name: | Nicola Calver |
|---|---|
| Position: | Chairwoman |
| Date: | Sep-25 |
| Signed: | …...................................... |
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES REPORT
I report to the trustees on my examination of the accounts of Lincoln Amateur Operatic and Dramatic Society for the year ended August 31st '25, which are set out on pages 6 & 7.
Responsibilities and basis of the report
As the charity trustees of the Trust, 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 Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. I also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters.
Report Prepared By: Andrew Cooper Position: Treasurer Date: 11 November 2025 Signature: …....................................................
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 which gives me cause to believe that in, any material respect:
a) accounting records were not kept in accordance with section 130 of the Act or
b) the account do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date: 16.05.2026 Name: Nicole Gray Relevant Professional Body: MAAT Address: Jubilee House Lincoln Road Doddington LN6 4RS
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STATEMENT OF FINANCIAL ACTIVITIES
| Note Incoming Resources Income from Charitable Activities 2 Income from Other Trading Activities 3 Other Income 4 Donations 5 |
Unrestricted Funds Restricted & Endowment Funds Total 24 / 25 45,087 45,087 11,326 11,326 7,798 7,798 1,135 1,135 |
Total 23 / 24 28,114 11,554 8,458 1,090 |
|---|---|---|
| Total Incoming Resources | 65,346 - 65,346 |
49,216 |
| Resources Expended Expenditure - Charitable Activities 6 Expenditure - Administration and General 7 Expenditure - Publicity 8 Total Resources Expended Net Income / Expenditure Funds Brought Forward Fixed Assets |
50,559 - 50,559 - 9,918 - 9,918 - 259 - 259 - 60,737 - - 60,737 - 4,609 - 4,609 25,305 - 25,305 - - - |
33,431 - 12,548 - 294 - 46,273 - 2,943 22,362 - |
| Funds Carried Forward (A) | 29,914 - 29,914 |
25,305 |
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BALANCE SHEET
| Fixed Assets Tangible Fixed Assets 9 |
Total 24 / 25 - |
Total 23 / 24 - |
|---|---|---|
| - | - | |
| Current Assets Debtors Prepayments 10 Cash at Bank & in Hand |
485 3,190 31,093 |
1,315 5,066 27,854 |
| 34,768 | 34,234 | |
| Current Liabilities Creditors Accruals 11 Payments in Advance 12 |
793 - 4,061 - - |
3,868 - 5,061 - - |
| 4,854 - |
8,929 - |
|
| Total Current Assets / Liabilities | 29,914 | 25,305 |
| Total Net Assets / Liabilities (B) | 29,914 | 25,305 |
| 0 | ||
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NOTES TO THE ACCOUNTS
1. Accounting Policies
The financial accounts are prepared under the historical costs convention and in accordance with the applicable accounting standards and recommended practice.
The society has taken advantage of the exception under FRS1 from the requirement to produce a cash flow forecast on the grounds that it qualifies as a small charity.
All figures refer to the period 1st September '24 to 31st August '25
Income
All income is accounted for when the charity has entitlement to the funds, certainty of receipt and the amount is measurable.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. Expenditure includes irrecoverable VAT.
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Total Total
2. Income from Direct Charitable Activities 24 / 25 23 / 24
Christmas Show 3,967 2,618
Spring Show 1,837 1,588
Prog Ads&Spon 360 105
Prog Sales 558 -
Ticket Sales 38,345 23,803
Misc (Production Account) 21 -
-
45,087 28,114
3. Income from Other Trading Activities
General Subscriptions 1,088 1,481
Room Hire 2,095 2,095
Patrons 800 1,040
C/P/E Hire 150 -
General Account Fundraising - 74
LAODS Ball - 4,988
Misc (General Account) 412 394
Tap Tuesday Club 25 -
Show Fees 2,550 855
Show fundraising 1,158 627
DVD Sales 195 -
Clothing 1,268 -
Knitted Cats 35 -
Show Subscriptions 1,550 -
11,326 11,554
4. Other Income HMRC Tax Credit 8,628 8,458
5. Dontations Donations 1,135 1,090
9,763 9,548
Total Income 65,346 49,216
----- End of picture text -----
Page 8 of 15
| 6. Resources Expended from Charitable Activities Total 24 / 25 Costumes 3,232 - Scenery/Set 3,415 - Technical 1,366 - Props 408 - Director/MD/Choreographer 6,200 - Royalties 10,029 - Lighting 500 - Sound 750 - Orchestra 8,531 - Rehearsal Room Hire 497 - Theatre Hire 13,531 - Programme 842 - Ticket Dividends - Misc (Production Account) 327 - Rehearsal Material Hire 320 - Make-Up - 7. Administration and General LSA 3,670 - Building Maint 784 - PPS - Cleaning/Maint 444 - Subscriptions - Insurance 354 - Website 84 - Green Room 650 - Storage - Tax Services 1,260 - LAODS Ball 530 - Misc (General Account) 433 - Gifts - Christmas Show 85 - Spring Show 28 - General Account Fundraising - Tap Tuesday Club 113 - Clothing 1,301 - 8. Publicity Publicity 259 - |
Total 23 / 24 228 - - - 189 - 5,899 - - 854 - 5,000 - 7,418 - 400 - 650 - - - 12,613 - 180 - - - - 50,559 - 4,350 - 215 - - 520 - - 354 - - 524 - - 1,200 - 4,650 - 715 - - - 20 - - - - 294 - 10,178 - |
33,431 - 12,842 - |
|---|---|---|
| Total Expenditure | 60,737 - |
46,273 - |
| 9. Tangible Fixed Assets / Statement of Change in Equity |
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| Total | Total | ||||
|---|---|---|---|---|---|
| 24 / 25 | 23 / 24 | ||||
| 10. Prepayments | |||||
| Costs Associated with Next Years Production | - | 3,190 |
- | 5,066 |
|
| 11. Accruals | |||||
| Outstanding | - | 4,061 |
- | 5,061 |
|
| 12. Payments in Advance | |||||
| Outstanding | - | - |
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INCOME AND EXPENDITURE ANALYSIS (GENERAL)
| Opening Balance INCOME General Subscriptions Room Hire Donations Patrons Christmas Show C/P/E Hire General Account Fundraising HMRC Tax Credit LAODS Ball Misc (General Account) Spring Show Tap Tuesday Club |
Total 24 / 25 25,305 1,088 2,095 1,135 800 3,967 150 - 8,628 - 412 1,837 25 |
Total 23 / 24 22,362 1,481 2,095 1,090 1,040 2,618 - 74 8,458 4,988 394 1,588 - - |
|---|---|---|
| TOTAL INCOME (a) | 19,307 | 23,826 |
| EXPENDITURE LSA Building Maint PPS Cleaning/Maint Subscriptions Insurance Website Green Room Next Years Production Storage Tax Services LAODS Ball Misc (General Account) Gifts Christmas Show Spring Show General Account Fundraising Previous Years Production Tap Tuesday Club |
3,670 - 784 - - 444 - - 354 - 84 - 650 - 3,190 - - 1,260 - 530 - 433 - - 85 - 28 - - 3,868 - 113 - |
4,350 - 215 - - 520 - - 354 - - 524 - - - 1,200 - 4,650 - 715 - - 228 - - 20 - - - |
| TOTAL EXPENDITURE (b) | 8,617 - |
12,775 - |
| BALANCE (a + b) | 10,690 | 11,051 |
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INCOME AND EXPENDITURE ANALYSIS (PRODUCTION)
| Total | Total | ||
|---|---|---|---|
| 24 / 25 | 23 / 24 | ||
| INCOME | |||
| Show Fees | 2,550 | 855 | |
| Prog Ads&Spon | 360 | 105 | |
| Prog Sales | 558 | - | |
| Ticket Sales | 38,345 | 23,803 | |
| Show fundraising | 1,158 | 627 | |
| DVD Sales | 195 | - | |
| Misc (Production Account) | 21 | - | |
| Clothing | 1,268 | - | |
| Knitted Cats | 35 | - | |
| Show Subscriptions | 1,550 | - |
| TOTAL INCOME (a) | 46,039 | 25,390 |
|---|---|---|
| EXPENDITURE Postage Costumes Scenery/Set Technical Props Publicity Director/MD/Choreographer Royalties Lighting Sound Orchestra Rehearsal Room Hire Theatre Hire Programme Ticket Dividends Misc (Production Account) Rehearsal Material Hire Make-Up Clothing |
- 3,232 - 3,415 - 1,366 - 408 - 259 - 6,200 - 10,029 - 500 - 750 - 8,531 - 497 - 13,531 - 842 - - 327 - 320 - - 1,301 - |
- 189 - 5,899 - - 854 - 294 - 5,000 - 7,418 - 400 - 650 - - - 12,613 - - - 180 - - - - |
| TOTAL EXPENDITURE (b) | 52,120 - |
33,498 - |
| BALANCE (a - b) | 6,080 - |
8,108 - |
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INCOME AND EXPENDITURE ANALYSIS (SUMMARY)
| General Account Income Production Account Income |
24 / 25 19,307 46,039 |
23 / 24 |
|---|---|---|
| Total | 65,346 | |
| General Account Expenditure Production Account Expenditure |
8,617 - 52,120 - |
|
| Total | 60,737 - |
|
| INCOME EXPENDITURE PERIOD Opening Balance General Account Income General Account Expenditure General Account Balance (Surplus / Deficit) Production Account Income Production Account Expenditure Production Account Balance (Surplus / Deficit) Overall Surplus / Deficit |
65,346 60,737 - 4,609 24 / 25 25,305 19,307 8,617 - 10,690 46,039 52,120 - 6,080 - 4,609 |
23 / 24 22,362 23,826 12,775 - 11,051 25,390 33,498 - 8,108 - 2,943 |
| Carry Forward | 29,914 | 25,305 |
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SUMMARY OF REIMBURSMENTS PAID TO TRUSTEES FOR EXPENSES INCURRED
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TOTAL £ 5,622.37
Total Payment
Nicola Calver £ 3,174.00
Andrew Cooper £ 320.20
Andrew Warnes £ -
Simon Calver £ -
Richard Hardenberg £ 70.89
Stacey Carr £ 281.15
Andrew Morris £ 1,598.66
Tim Hodson £ 177.47
Tegan Rowe £ -
----- End of picture text -----
Notes and Declarations
Simon Calver (Trustee) was paid £1,500.00 for musical direction services during the accounting period relating to the production of Cats. This was paid on Thursday 11th Jun 25.
Please see next page for detailed breakdown of Transactions made to Trustees in account period.
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REIMBURSMENTS FOR EXPENSES TO TRUSTEES DURING ACCOUNTING PERIOD
| REIMBURSMENTS FOR EXPENSES TO TRUSTEES DURING ACCOUNTING PERIOD | |
|---|---|
| 5,622.37 £ |
|
| Ref Date Transaction Value Notes on Transaction |
|
| 1 09 Sep 24 50.00 £ Nicola Calver 2 10 Nov 24 12.00 £ Stacey Carr 3 14 Nov 24 100.00 £ Andrew Morris 4 07 Dec 24 14.99 £ Andrew Morris 5 07 Dec 24 24.97 £ Stacey Carr 6 12 Jan 25 50.00 £ Andrew Morris 7 23 Jan 25 26.53 £ Tim Hodson 8 01 Mar 25 18.98 £ Tim Hodson 9 21 Mar 25 14.95 £ Tim Hodson 10 07 Apr 25 320.20 £ Andrew Cooper 11 19 Apr 25 868.86 £ Andrew Morris 12 22 Apr 25 207.83 £ Stacey Carr 13 29 Apr 25 457.57 £ Andrew Morris 14 10 May 25 24.93 £ Stacey Carr 15 10 May 25 43.01 £ Tim Hodson 16 15 May 25 74.00 £ Tim Hodson 17 19 May 25 8.93 £ Stacey Carr 18 20 May 25 34.00 £ Nicola Calver 19 21 May 25 2.49 £ Stacey Carr 20 09 Jun 25 44.25 £ Andrew Morris 21 11 Jun 25 12.99 £ Andrew Morris 22 11 Jun 25 36.88 £ Richard Hardenberg 23 18 Jun 25 50.00 £ Andrew Morris 24 18 Jul 25 3,090.00 £ Nicola Calver 25 22 Jul 25 34.01 £ Richard Hardenberg SPAM - Rehersal Tracks and materials Cost of materials for fixing broken pipe in ladies toilets Masking tape and props LAODS Sign SC Props Flowers for Ruth - Gift Cats Ears Batteries Deminerised Water Pipe for props Ice Packs Alan Trevor Set discretionary bonus thank you payment Amazon - Balls for CATS Rope and glue for props Postage for returned costumes Realtime Music Solutions - had to pay on debit card so paid and transferred ForceFX Cats Cannons and other production costs Costume accessories, mistoffelees jack, rum tum shoes Smoke Machine Props Ticket refund for Vicki Monday night (Christmas Show Ticket - No invoice) Per Ref I0094 - Refund Scott Lambert - No Inovice Cleaning products for GRC pre Christmas show clean Stage lights for Chrismtmas show Kelsey & Bryan Thank you Dough Loco Voucher - For AQ |
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