**LINCOLN AMATEUR OPERATIC AND DRAMATIC SOCIETY ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025** **Registered Charity Number 1183990** Page 1 of 15 ## **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**| Page 2 of 15 ## **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 Page 3 of 15 ## **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:**|…......................................| Page 4 of 15 ## **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 Page 5 of 15 ## **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**| |||| Page 6 of 15 ## **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**|| |||| Page 7 of 15 ## **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. **----- Start of picture text -----**
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**||| Page 9 of 15 ||||**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||-||-| Page 10 of 15 ## **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| Page 11 of 15 ## **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**
**-**| Page 12 of 15 ## **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**| |||| Page 13 of 15 ## **SUMMARY OF REIMBURSMENTS PAID TO TRUSTEES FOR EXPENSES INCURRED** **----- Start of picture text -----**
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. Page 14 of 15 ## **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| Page 15 of 15