## **Trustees’ Annual Report for the period** **From 01/01/25 To 31/12/25** ## **Charity name: TUDOR MUSICAL COMEDY SOCIETY** **Charity registration number: 1198659** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governingdocument|Para 1.17|To educate the public in the arts and in
partcular the musical and dramatc art of
stagedproductons for thepublic beneft| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Staging musical productons with an amateur
cast at Suton Town Hall (a facility provided for
the arts in Suton)| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees are all aware of the CC guidance| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|During the year we staged two very
successful productions of Charlie and the
Chocolate Factory and Grease.. The cast
of these visited local care homes to
perform numbers from the shows, and we
were pleased to welcome residents and
carers to both of the matinee shows. In the
membership and cast there are a number
of neurodiverse individuals including those
on the autistic spectrum and with
behavioural issues. We maintain a very
inclusive and open approach to
membership and welcome participation
from any and all individuals who wish to
join the society. We continue to collaborate
closely with Sutton Town Hall, building up
community relationships in a challenging
environment for local amenities.
The previous year’s show, Calamity Jane,
won the Midlands NODA Award for Best
Musical| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |
Achievements against
objectives set|
Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Society continues to manage its
finances responsibly.
Charlie and the Chocolate factory made a
small loss but Grease made a small profit,
meaning we are in a net positive position.
We were also able to secure a Theatre Tax
credit payment of £8,366.40, and will be
able to apply for tax credits of around
£15,000 for the two 2025 shows. By
keeping close track of costs and managing
finances we are proud to have kept
membership and show fees at the same
level, once again offering payment plans for
show fees to make the Society accessible
to all.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The reserves are twofold: to alleviate cash
flow issues (costs up front, ticket sales post
show) and to keep the Society viable for
long term planning given the precarious
nature of putting on shows. We have used
current reserves to secure our next shows
in 2027.| |Amount of reserves held|Para 1.22|£14,000| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|No current concerns around the charity
continuing as a going concern, however
there are many competing Amateur
Dramatics societies in the local area and
ticket sales are always a concern. This
year’s production of Joseph should,
however, sell well due to a large children’s
chorus| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|
Ticket sales with additonal receipts from
theatre tax credits.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Trust deed| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|We have reviewed the trustee
arrangements, 2025 had issues with the
way of working between the trustees and
show committee. Due to this, there is now a
fixed committee of seven, who are all
trustees. These include Chair,
Assistant/Show Chair, Governance,
Treasurer, Membership, External and
Member Relations| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other ## **Reference and Administrative details** |Charity name|Tudor Musical Comedy Society| |---|---| |Other name the charity uses|| |Registered charity number|1198659| |Charity’s principal address|15 Glanville Drive
Sutton Coldfield
B75 5HW| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Charlotte Ward|Chair||| ||Charlotte Raybould|Vice / Show Chair|2/10/25 - Present|| ||Mike Willis|Treasurer|2/10/25 – Present|| ||Paula O’Hare|Members|2/10/25 – Present|| ||Hannah Weaver|Governance|2/10/25 – Present|| ||Lisa Howard|Member Relations|2/10/25 – Present|| ||Faye Easto|External|25/10/25 – Present|| ||Jayne Gleig||1/1/25 – 2/10/25|| ||Kevin Stableford||1/1/25 - 2/10/25|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved ## **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** **Full name(s)** Mike Willis **Position (eg Secretary,** Trustee **Chair, etc)** **Date** 07/05/2026 |Tudor Musical Comedy Society|Tudor Musical Comedy Society|Tudor Musical Comedy Society|Charity No
(if any)|1198659|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/01/2025**|**To**|Period end
date|31/12/2025|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||70,179|-|-|70,179|38,873| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||70,179|-|-|70,179|38,873| ||||||| |||-|-|-|-| ||68,371|-|-|68,371|34,572| ||-|-|-|-|-| ||-|-|-|-|-| ||68,371|-|-|68,371|34,572| ||||||| ||1,808|-|-|1,808|4,301| ||-|-|-|-|-| ||1,808|-|-|1,808|4,301| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,808|-|-|1,808|4,301| ||||||| ||12,360|-|-|12,360|8,059| ||14,168|-|-|14,168|12,360| CC17a (Excel) 30/04/2026 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||30|-|-|30|42| |||-|-|-|-|-| |||-|-|-|-|-| |||30|-|-|30|42| |||||||| |||-|-|-|-|-| |||1,989|-|-|1,989|2,971| |||-|-|-|-|-| |||12,989|-|-|12,989|12,679| |||14,978|-|-|14,978|15,650| |||||||| |||840|-|-|840|3,332| |||||||| |||14,138|-|-|14,138|12,318| |||||||| |||14,168|-|**-**|14,168|12,360| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||14,168|-|-|14,168|12,360| |||||||| |||-|||-|-| ||||-||-|-| |||14,168||-|14,168|12,360| ||||||-|| |||14,168|-|-|14,168|12,360| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Mr Mike Willis||30/04/2026| |||||||| CC17a (Excel) 30/04/2026 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 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 accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Not applicable Not applicable Not applicable Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. CC17a (Excel) 30/04/2026 3 ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*

No*
**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||||| |**_(i) the nature of the change in accounting policy;_**|||Not applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||Not applicable| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|||Not applicable| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*||* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|Not applicable| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not applicable| CC17a (Excel) 30/04/2026 4 ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*

No*
**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||||| |**_(i) the nature of the prior_**||**_period error;_**|Not applicable| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||Not applicable| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||Not applicable| CC17a (Excel) 30/04/2026 5 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change** Not applicable **in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously** _**0 0**_ **stated** _**Adjustments:**_ **Fund balance as restated** _**0 0**_ _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously** _**0**_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _**0**_ **as restated** CC17a (Excel) 30/04/2026 6 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**D i**
D i filii il i h SOFA h i h l f
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other
trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| Donated services and facilities are included in the SOFA when received at the value of **Donated services and** CC17a (Excel) 30/04/2026 7 |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |---|---| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as| ||income with an equivalent amount recognised as an expense under the appropriate| ||heading in the SOFA.| |**Support costs**|The charity has incurred expenditure on support costs.| |||| |---|---|---| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| CC17a (Excel) 30/04/2026 8 |**2.4 ASSETS**
**Intangible fixed assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have h i l b t b t id tifi bl d t ll d b th h it th h t d CC17a (Excel) 30/04/2026 9 physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost.  Yes No N/a  CC17a (Excel) 30/04/2026 10 |**Heritage assets**
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17a (Excel) 30/04/2026 11 CC178 (Excell 12 3010412026 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** - - - - -
Membership income
515- -5152,192
Performance ticket sales, programmes and
show fees
68,813- -68,81326,129
Misc income and social event income
768- - 7682,122
Other
- - - - -
**Total** 70,096 - - 70,096 30,443
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
83- -83 64
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** 83 - -83 64
Theatre tax credit relief
- - - -8,366
- - - - -
- - - - -
- - - - -
**Total** - - - -8,366
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total** - - - - -
70,179 - - 70,179 38,873
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations andgifts|-|-|-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|-|-|-|-|-| |||||||| ||Membership income|515|-|-|515|2,192| ||Performance ticket sales, programmes and
show fees|68,813|-|-|68,813|26,129| ||Misc income and social event income|768|-|-|768|2,122| ||Other|-|-|-|-|-| ||**Total**|70,096|-|-|70,096|30,443| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|83|-|-|83|64| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|83|-|-|83|64| |||||||| ||Theatre tax credit relief|-|-|-|-|8,366| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|8,366| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||70,179|-|-|70,179|38,873| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**||||||| CC17a (Excel) 30/04/2026 13 ## **Section C Notes to the accounts (cont)** |**TOTAL EXPENDIT**
**Expenditure on**
**charitable**
**activities**
**Other**
**Separate material**
**item of expense**
**Note 6**
**Expenditure on**
**raising funds:**|**Analysis of expenditure**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|-|-|-|-|| ||Operating membership schemes and
social lotteries|-|-|-|-|| ||Staging fundraising events|66,182|-|-|66,182|31,784| ||Fudraising agents|-|-|-|-|-| ||Operating charity shops|-|-|-|-|-| ||Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|647|-|-|647|578| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|-|-|-|-| ||
Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|66,829|
-|-|66,829|32,362| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Independent Examiners fees|840|-|-|840|650| ||Bank Charges|105|-|-|105|138| ||Insurance|585|-|-|585|1,408| ||Depreciation|12|-|-|12|14| ||||-|-|-|-| ||**Total other expenditure**|1,542|-|-|1,542|2,210| ||**URE**|||||| |||68,371|-|-|68,371|34,572| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|||-||-|-| ||||||-|| |Other||||||| |**Total**|||-||-|-| |||||||| |**Prior year expenditu**
**can be analysed as**|**re on charitable activities**
**follows:**|||||| **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 30/04/2026 14 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||940|650| |||| |||| |||| CC17a (Excel) 30/04/2026 15 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** |**Note 14 Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**| |---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the
year
- - - 100 100
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 100 100
****Basis**
SL or RB
SL or RB
SL or RB
RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
25%
At beginning of the
year
- - - 58 58
Disposals
- - - - -
Depreciation
- - - 12 12
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 70 70
Net book value at the
beginning of the year
- - - 42 42
Net book value at the
end of the year
- - - 30 30
**14.4 Impairment**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**

- - - 100 100
- - - - -
- - - - -
- - - - -
- - - - -
- - - 100 100
**impairments**

**_note if the charity has any tangible fixed assets_**|||||| ||**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||
-|-|-|100|100|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|100|100|| ||**impairments**|||||| ||SL or RB|SL or RB|SL or RB|RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||25%||| ||||- 58 58
- - -
- 12 12
- - -
- - -
- 70 70
- 42 42
- 30 30|||| ||-|-|-|58|58|| ||-|-|-|-|-|| ||-|-|-|12|12|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|70|70|| |||||||| ||-|-|-|42|42|| ||-|-|-|30|30|| |||||||| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ CC17a (Excel) 30/04/2026 16 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|412.0| ||1,989.0|2,559.0| ||1,989.0|2,971.0| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 30/04/2026 17 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||840|3,332|-|-| ||-|-|-|-| ||-|-|-|-| ||840|3,332|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| CC17a (Excel) 30/04/2026 18 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinefs Report Report to the trusteesl members of TUDOR MUSICAL COMEDY SOCIETY On aGcounts for the year ended 31ST DECEMBER 2025 Charity no (if any) 1198659 Set out on pages I report to the trustees on my examination of the ￿COUnts of the above charity (Yhe Trust) for the year ended 3111212025. Responsibilities and basis of report As the charity's trustees. you are respor6ible for the preparation of the accourts in accordance viith requirements of the Charities Act 2011 (Ihe Act-). I report in ￿spect of my exarnination of the Trusfs accounts carried out under $￿tion 145 of the 2011 Act and in carying out my examination. I have followed all the applicable Directions gtven by the Charty Commission under s￿lI0n 145(5){b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's ststement come to my attention in connection wth the examination which gives me cause to believe that in. any material iespect the xcounting records were not kept in accordance with section 130 of the Charities Act: or the accounts did not accord with the accounting words.. or the ￿OUnts did not CoM￿Y with the applicable requirements concemin9 the form and content of accounts set out in the Charities (Accounts and Reports) RegUlati(￿S 2008 other than any requirement that the accounts gwe a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this ￿port in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the brackets rfthey do not apply. Signed". Date: 3010412026 Name: MRS VICKI WARDELL FCCA Relevant professional qualifi￿tIOn(S) or body {if any): THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS Address." CENTRlX@KEYS BUSINESS VILLAGE. KEYS PARK ROAD, HEDNESFORD. STAFFS, W812 2HA IER Oct 2018 Section B Disclosure Only complete rf the examiner needs to highlight material matters of conce (see CC32, Independent examinalion of ¢hanty accounts.. directions and guidance for examiners). Give here brief detalls of any items that the examiner wishes to disclose. No IER Oct 2018