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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1190486

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

DARLINGTON OS

CPT

Chartered Certified Accountants 80 Victoria Road Darlington County Durham DL1 5JG

DARLINGTON OS

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st December 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

DARLINGTON OS

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

The trustees present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Rules and Constitution of the Society state that the object of the Society is to educate the public in the dramatic and operatic arts, to further the development of public appreciation and taste in the said arts (and to assist and further such charitable purposes as the Committee shall from time to time determine); and in furtherance of this object but not otherwise the Society through its management Committee shall have the following powers:-

(a) To promote plays, drama, comedies, operas, operettas and other dramatic works of educative value.

(b) To purchase, acquire and obtain interests in the copyright of or the right to perform or show any such dramatic or operatic works.

(c) To purchase or otherwise acquire plant, machinery, furniture, fixtures, fittings, scenery and all other necessary effects. (d) To raise funds and invite and receive contributions from any person or person whatsoever by way of subscription, donation and otherwise.

(e) To do all such other things as shall further the objects of the Society.

Public benefit

The charity's aims and achievements are set out within this report. The activities set out in this report have been undertaken to further the charity's charitable purposes for the public benefit. The Trustees have complied with the duty under Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission and the trustees have paid due regard to this guidance in deciding what activities the charity should undertake.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

It gives us immense pleasure to outline what has been another successful year for DarlingtonOS.

2023 saw us present two repeat productions - Grease after a break of nine years and Footloose after a break of eleven years. Both shows attracted huge audiences with Grease outselling our 2014 production by 546 tickets and Footloose outselling our 2012 production by 820 tickets. As with 2014 our final performance of Grease in 2023 was a complete sell out.

The business of DarlingtonOS is not just limited to the stage. We have had a successful year in terms of hiring out Centre Stage to enable us to cover our rental costs and taking further pressure off individual show budgets.

Stagecoach Darlington remain as a long-term hirer of the entire venue every Friday afternoon and all-day Saturday. We also welcomed Crossroads Pantomimes back to rehearse The Darlington Hippodrome panto Snow White and they have already booked themselves in for this year's panto Sleeping Beauty.

Page 1

DARLINGTON OS

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

Our costume hire team has had a busy year with several sets of costumes going out on hire across the UK. I can't praise the wardrobe team highly enough for the time, effort, and skills they bring to the company, not only working all hours to ensure our shows look fabulous but building links with many UK theatre groups making sure their shows look amazing too. In the last 12 months costume hires brought in an additional £2,000 and we have seen several hires out in 2024 with requests coming in regularly for information and costs.

With Kinky Boots just a matter of weeks away we can look ahead to see we have two more fabulous shows to look forward to with Made In Dagenham and Everybody's Talking About Jamie. Two totally different styles of show which will give opportunities and challenges to the membership.

It may seem that the role of our Trustees is simply to choose the shows DOS presents, nothing could be further from the truth. That is one small part but important task we are faced with a couple of times a year. maybe because we do not post everything we do on social media it may seem that we are not actually busy. If I can just list a few of the day-to-day tasks undertaken by members of the committee I think you will get an idea of how hard the team works on your behalf behind the scenes to ensure DarlingtonOS remains viable, and members of DOS can get the unique buzz from performing on the Hippodrome stage:

Consulting with the landlord on any issues that may arise, ensuring the fire regulations are adhered to and the fire extinguishers are tested annually. To reach out to additional groups that look to hire the venue and to ensure our existing hirers are happy and remain so. Administering the Friends of DarlingtonOS - we currently have over 150, writing and distributing regular newsletters and ensuring each Friend receives their free show programmes.

Administering all the new members applications we receive for performing and non-performing membership. Liaising with the heads of many large theatre groups across the UK to offer advice or look for assistance.

Keeping in touch with and building relationships with all major rights holders. This has born fruit recently with getting a head's up email on the release of Jamie before it was generally announced ensuring we got our application in well before anyone else in the region. We also have been specifically invited to apply for a particular shown in 2025 which may or may not come off depending on specific dates.

I would like to thank every one of the committee for the time and effort they all put in to ensure DarlingtonOS remains one of the leading theatre companies in the UK.

I would like to acknowledge the invaluable input from our wonderful team who work behind the scenes - on sound, lighting, props, crew and stage management, such an integral part of the DarlingtonOS family whose knowledge and skills ensure our shows run smoothly and effortlessly.

My final thanks go to the membership who make DarlingtonOS shows come alive on stage. They are the life blood of the company, their passion, dedication and talents shine through with every production.

Another successful twelve months are behind us, and we can look forward to some amazing shows over the next couple of years.

FINANCIAL REVIEW

Financial position

The charity reported a surplus of income over expenditure of £52,070 in the period to 31 December 2023 (2022: £1,625). Total funds as at 31 December 2023 were £178,090 (2022: £126,020).

Page 2

DARLINGTON OS

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

FINANCIAL REVIEW

Reserves policy

The Society consider it essential that they retain one years running costs of two shows, which they estimate will probably be in the region of £200,000 in the future. This amount will cover the Society's operating costs for twelve months. At 31 December 2023 there were unrestricted reserves of £178,090, meaning the charity has not achieved its reserves policy target. Other societies have ceased to exist as a result of the escalating costs of hiring rehearsal rooms, theatres and royalties and this Society is taking steps to address these issues and are mindful of reaching new audiences. Future productions will be considered in the light of these aims.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation (CIO) and is governed by its constitution as incorporated 21 July 2020.

Introduction and legal status

DarlingtonOS (CIO) was registered 21 July 2020, funds were transferred in from Darlington Operatic Society to continue the Society's objectives in a different legal form.

Darlington Operatic Society can trace its origins back to 1912. The present Society was formed in 1945. Charitable giving has long been part of the Society's activities and the Society became a registered charity on 22 May 1984, number 514996, before transferring to the current legal form.

Recruitment and appointment of new trustees

There are currently 8 trustees. The maximum trustees allowed by the constitution is 9 in total. Recruitment of any new trustee would only occur when one of the current trustees step down. Every three years a trustee has to be re-elected at the AGM, at that point members who want to be a trustee can put a nomination in. There are a maximum of 9 trustees; 3 each have a three year cycle. If there is a vacancy throughout the year, the trustees can co-opt a member in, then they would need to go through official nomination at the next AGM.

Organisational structure

The Society is managed by a Committee consisting of an ex-officio President elected annually and twelve elected Committee members who each serve three years. Eight members of the Committee form a quorum. The Committee annually elects from its number a Chairman, a Vice-Chairman, an Honorary Secretary and Assistant, an Honorary Minute Secretary and an Honorary Treasurer and Assistant.

The Committee selects the Productions and also appoints the Director, Assistant Director, Musical Director, Stage Manager, Deputy Stage Manager and Lighting Designer for each Show.

The Committee is responsible for the finances of the Society and ensures that monies owed in are collected and that monies owed out are paid. The Committee also ensure that the funds of the Society are applied solely to the stated objects of the Society.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1190486

Page 3

DARLINGTON OS

REPORT OF THE TRUSTEES

for the Year Ended 31st December 2023

Principal address

20 The Fairway Darlington County Durham DL1 1ES

Trustees

S E Singleton G Hall L J Sams B A Myers J Cound P A Robson (resigned 20/2/2023) H E Winship H C Sams (resigned 20/2/2023) L K Adams (appointed 31/3/2023) E O Taylor-Jones (appointed 31/3/2023)

Independent Examiner

CPT Chartered Certified Accountants 80 Victoria Road Darlington County Durham DL1 5JG

Bankers

Barclays Bank plc 31 High Row Darlington County Durham DL3 7QS

Charitable Incorporated Organisation (CIO) number

CE022593

Name

The charity's name is DarlingtonOS (CIO), it may also be known in the community by Darlington Operatic Society.

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 18th May 2025

.......................................................................... B A Myers - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DARLINGTON OS

Independent examiner's report to the trustees of Darlington OS

I report to the charity trustees on my examination of the accounts of Darlington OS (the Trust) for the year ended 31st December 2023.

Responsibilities and basis of 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 Trust as required by Section 130 of the Act; or

  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.

Brian Thompson

CPT Chartered Certified Accountants 80 Victoria Road Darlington County Durham DL1 5JG

Date: .............................................

Page 5

DARLINGTON OS

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31st December 2023

2023
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
9,209
Charitable activities
5
Charitable activities
298,702
Other trading activities
3
33,294
Investment income
4
1,455
Other income
786
Total
343,446
EXPENDITURE ON
Raising funds
2,136
Charitable activities
6
Charitable activities
289,240
Total
291,376
NET INCOME
52,070
RECONCILIATION OF FUNDS
Total funds brought forward
126,020
TOTAL FUNDS CARRIED FORWARD
178,090
2022
Total
funds
£
6,241
240,775
29,277
50
8,566
284,909
3,259
280,025
283,284
1,625
124,395
126,020

The notes form part of these financial statements

Page 6

DARLINGTON OS

BALANCE SHEET

31st December 2023

2023
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
24,931
CURRENT ASSETS
Debtors
12
9,075
Investments
13
30,035
Cash at bank
122,431
161,541
CREDITORS
Amounts falling due within one year
14
(8,382)
NET CURRENT ASSETS
153,159
TOTAL ASSETS LESS CURRENT
LIABILITIES
178,090
NET ASSETS
178,090
FUNDS
16
Unrestricted funds
178,090
TOTAL FUNDS
178,090
2022
Total
funds
£
29,176
9,823
30,035
82,106
121,964
(25,120)
96,844
126,020
126,020
126,020
126,020

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

----- Start of picture text -----
.............................................
B A Myers - Trustee
----- End of picture text -----

The notes form part of these financial statements

Page 7

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31st December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The charity is a charitable incorporation organisation (CIO) registered in England and Wales, number CE022593. Registered with the Charity Commission under charity number 1190486.

The charity has taken advantage of the SORP concessions available to small charities.

The presentation currency of the financial statements is the Pound Sterling (£).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants are recognised when there is evidence of entitlement to the income, receipt is probable and its amount can be measured reliably.

Performance income, such as ticket sales, are recognised once the production has taken place.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Current asset investments

Current assets investments are deposit bonds. These are held for investment purposes rather than to meet short-term cash commitments as they fall due. The bonds are measured at the cash value on deposit.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 10% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 8

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Financial instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, these are measured at amortised cost with changes recognised in the statement of financial activities.

2. DONATIONS AND LEGACIES

Donations
Members subscriptions
Friends income
OTHER TRADING ACTIVITIES
100 Club
Programme sales
Merchandise sales
CDs and other sales
Costume hire
Building hire
2023
£
5,384
3,225
600
9,209
2023
£
-
4,532
940
-
2,052
25,770
33,294
2022
£
3,706
1,915
620
6,241
2022
£
134
4,921
1,417
140
2,559
20,106
29,277

3. OTHER TRADING ACTIVITIES

continued...

Page 9

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

4. INVESTMENT INCOME

Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Performance income
Grants
Grants received, included in the above, are as follows:
Darlington Borough Council
2023
£
1,455
2023
Charitable
activities
£
298,702
-
298,702
2023
£
-
2022
£
50
2022
Total
activities
£
238,108
2,667
240,775
2022
£
2,667

The charity received government assistance from Darlington Borough Council totalling £Nil in the period to 31 December 2023 (2022: £2,667). The grants were provided to assist the charity to navigate the Covid-19 pandemic.

6. CHARITABLE ACTIVITIES COSTS

6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Charitable activities
225,830
7.
SUPPORT COSTS
Management
£
Charitable activities
48,409
Grant
Support
funding of
costs (see
activities
note 7)
£
£
4,803
58,607
Governance
Finance
costs
£
£
2,122
8,076
Totals
£
289,240
Totals
£
58,607

continued...

Page 10

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

8. INDEPENDENT EXAMINERS' REMUNERATION

INDEPENDENT EXAMINERS' REMUNERATION
2023 2022
£ £
Fees payable to the charity's auditors for other services:
Independent Examination fees 1,320 1,564
Other accountancy fees 2,346 3,247

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

During the period expenses of £9,451(2022: £3,987) were paid to Trustees. These expenses were direct reimbursement of charity expenses the Trustees had kindly paid in absence of the charity running a petty fund or having the charity card available at the time of payment. Three Trustees in the period received reimbursement of expenses for payments for telephone bills, PC security, postage, costume materials, cleaning and website maintenance.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,241
Charitable activities
Charitable activities 240,775
Other trading activities 29,277
Investment income 50
Other income 8,566
Total 284,909
EXPENDITURE ON
Raising funds 3,259
Charitable activities
Charitable activities 280,025
Total 283,284
NET INCOME 1,625
RECONCILIATION OF FUNDS
Total funds brought forward 124,395

continued...

Page 11

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1st January 2023
26,271
Additions
-
At 31st December 2023
26,271
DEPRECIATION
At 1st January 2023
6,435
Charge for year
2,627
At 31st December 2023
9,062
NET BOOK VALUE
At 31st December 2023
17,209
At 31st December 2022
19,836
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments
Unrestricted
funds
£
126,020
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
12,692
329
39,292
562
584
1,146
13,254
913
40,438
3,654
27
10,116
2,623
141
5,391
6,277
168
15,507
6,977
745
24,931
9,038
302
29,176
2023
2022
£
£
-
78
3,957
274
5,118
9,471
9,075
9,823
Unrestricted
funds
£
126,020
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
12,692
329
39,292
562
584
1,146
13,254
913
40,438
3,654
27
10,116
2,623
141
5,391
6,277
168
15,507
6,977
745
24,931
9,038
302
29,176
2023
2022
£
£
-
78
3,957
274
5,118
9,471
9,075
9,823
126,020
Totals
£
39,292
1,146
40,438
10,116
5,391
15,507
24,931
29,176
2022
£
78
274
9,471
9,823

continued...

Page 12

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

13. CURRENT ASSET INVESTMENTS

CURRENT ASSET INVESTMENTS
2023 2022
£ £
Other 30,035 30,035

Current assets investments are National Savings Bonds and Premium Bonds.

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income
2023
£
-
8,382
8,382
2022
£
5,581
19,539
25,120

Income of £4,874 has been deferred as at 31 December 2023 (2022: £15,659). The deferred income is from ticket sales for performances yet to take place.

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
2023
£
24,000
96,000
16,000
136,000
2022
£
24,000
96,000
40,000
160,000

Lease payments, after allowable VAT, of £23,020 (2022: £23,493) are recognised as expenditure in the statement of financial activities.

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Kenneth Richardson Memorial Trust Bursary
Fund
TOTAL FUNDS
At 1.1.23
£
109,405
16,615
126,020
126,020
Net
movement
in funds
£
52,056
14
52,070
52,070
At
31.12.23
£
161,461
16,629
178,090
178,090

continued...

Page 13

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
343,432
Kenneth Richardson Memorial Trust Bursary
Fund
14
343,446
TOTAL FUNDS
343,446
Comparatives for movement in funds
At 1.1.22
£
Unrestricted funds
General fund
107,781
Kenneth Richardson Memorial Trust Bursary
Fund
16,614
124,395
TOTAL FUNDS
124,395
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
284,908
Kenneth Richardson Memorial Trust Bursary
Fund
1
284,909
TOTAL FUNDS
284,909
Resources
Movement
expended
in funds
£
£
(291,376)
52,056
-
14
(291,376)
52,070
(291,376)
52,070
Net
movement
At
in funds
31.12.22
£
£
1,624
109,405
1
16,615
1,625
126,020
1,625
126,020
Resources
Movement
expended
in funds
£
£
(283,284)
1,624
-
1
(283,284)
1,625
(283,284)
1,625
Resources
Movement
expended
in funds
£
£
(291,376)
52,056
-
14
(291,376)
52,070
(291,376)
52,070
Net
movement
At
in funds
31.12.22
£
£
1,624
109,405
1
16,615
1,625
126,020
1,625
126,020
Resources
Movement
expended
in funds
£
£
(283,284)
1,624
-
1
(283,284)
1,625
(283,284)
1,625
1,625
1,625

continued...

Page 14

DARLINGTON OS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Kenneth Richardson Memorial Trust Bursary
Fund
TOTAL FUNDS
At 1.1.22
£
107,781
16,614
124,395
124,395
Net
movement
in funds
£
53,680
15
53,695
53,695
At
31.12.23
£
161,461
16,629
178,090
178,090

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Kenneth Richardson Memorial Trust Bursary
Fund
TOTAL FUNDS
Incoming
resources
£
628,340
15
628,355
628,355
Resources
Movement
expended
in funds
£
£
(574,660)
53,680
-
15
(574,660)
53,695
(574,660)
53,695
Resources
Movement
expended
in funds
£
£
(574,660)
53,680
-
15
(574,660)
53,695
(574,660)
53,695
53,695
53,695

The Kenneth Memorial Trust was set up to offer financial assistance to enhance the skills for any member of the society who submits a successful bursary request. The committee acting as its administrators of the trust discussed the current state of play and applications for the bursary. Invitations to members are sent on making them aware if this fund. This does not only include a bursary for onstage, it is for every aspect of theatre, acting, backstage etc.

17. RELATED PARTY DISCLOSURES

Other than expense reimbursement to Trustees, there were no related party transactions for the year ended 31 December 2023, nor the period ended 31 December 2022.

Page 15

DARLINGTON OS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Members subscriptions
Friends income
Other trading activities
100 Club
Programme sales
Merchandise sales
CDs and other sales
Costume hire
Building hire
Investment income
Deposit account interest
Charitable activities
Performance income
Grants
Other income
Other income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Programme printing
Merchandise
Charitable activities
Advertising
Theatre hire
Carried forward
2023
£
5,384
3,225
600
9,209
-
4,532
940
-
2,052
25,770
33,294
1,455
298,702
-
298,702
786
343,446
1,047
1,089
2,136
3,295
51,350
54,645
2022
£
3,706
1,915
620
6,241
134
4,921
1,417
140
2,559
20,106
29,277
50
238,108
2,667
240,775
8,566
284,909
1,976
1,283
3,259
3,390
52,916
56,306

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Page 16

DARLINGTON OS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2023

Charitable activities
Brought forward
Royalties
Costumes and props
Scenery and lighting
Band
Music
Pianists
Production professional fees
Other production costs
Depreciation of fixtures and fittings
Donations from collections
Support costs
Management
Motor expenses
Rent
Rates and water
Insurance
Light and heat
Telephone
Printing, postage and stationery
Sundries
Repairs and renewals
VAT adjustments
Depreciation of improvements to property
Depreciation of computer equipment
Finance
Paypal fees
Bank charges
Governance costs
Accountancy & independent examination
Tax consultants
Legal fees
NODA subscription
Total resources expended
Net income
2023
£
54,645
47,050
8,794
35,525
18,163
23,594
2,932
28,713
3,791
2,623
4,803
230,633
323
23,020
2,057
1,865
6,129
1,309
6,128
676
4,134
-
2,627
141
48,409
1,412
710
2,122
3,666
-
4,180
230
8,076
291,376
52,070
2022
£
56,306
40,324
26,149
40,080
23,900
1,751
960
18,548
13,789
1,746
3,400
226,953
-
23,493
986
2,002
4,115
1,157
6,298
2,074
1,205
273
2,627
27
44,257
1,661
693
2,354
4,811
1,200
250
200
6,461
283,284
1,625

This page does not form part of the statutory financial statements

Page 17