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2024-05-31-accounts

Leamington and Warwick Musical Society

Annual report for the year ended 31 May 2024

Governance & administrative details

Leamington and Warwick Musical Society, also known as LWMS, is a Charitable Incorporated Organisation (“CIO”), registered with the Charity Commission for England and Wales with registration number 1200030 on 11 August 2022. It succeeded an unincorporated association of the same name, itself renamed from Leamington and Warwick Operatic Society, which was originally founded in 1921.

The CIO has three Trustees responsible for its legal obligations in accordance with its Governing Document (the “Constitution”) which is based on the Charity Commission's ‘Association’ Model Constitution. Day-to-day management is delegated to a Management Committee (the “Committee”), which operates in accordance with the CIO's bye-laws and policies, as agreed by the Trustees. The Chair of Trustees is also the Chair of the Committee, and all Trustees are members of the Committee. The Committee routinely meets monthly, while the Trustees meet as required. Trustees and Committee members are elected from the membership of the CIO at an Annual General Meeting, or co-opted as required, in accordance with the Constitution.

The Trustees are responsible for preparing this Annual Report and the financial statements in accordance with applicable law and regulations in England, and the Charities Statement of Recommended Practice (SORP FRS 102).

Trustees

Dr Nicholas S Kaijaks, Chair of Trustees Mrs Sarah R Phipps Mr Samuel J Henshaw

Registered address

9 Lime Avenue, Leamington Spa CV32 7DE

Objectives

The Object of the CIO is to promote the advancement and improvement of general education in relation to all aspects of the art of drama and musical theatrical performance for all in the local community in and around Royal Leamington Spa and Warwick.

The Trustees are satisfied that the work of LWMS in this period has enabled members to experience training and performance opportunities in the theatrical arts, and provided public benefit by enabling the local community to experience live theatrical art performances, in line with its Object. The Trustees have taken the Charity Commission’s public benefit guidance into account when making relevant decisions.

Activities, achievements & performance

In the year to 31 May 2024, LWMS produced 9 to 5 The Musical in a six-performance run at the Royal Spa Centre, Leamington Spa. A cast of 31 was assembled through open audition in the locality, of whom 11 were members new to LWMS. The cast received voice, dance and acting training and support during rehearsals from September 2023, and performed to a audience of 2,320 people from 19–23 March 2024, providing public benefit to the local area. The audience reaction was very positive, with many complimentary messages and favourable

LWMS – Registered Charity 1200030

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press reviews received afterwards. In the context of what is widely described as a cost of living crisis, the Committee sought to provide further public benefit by limiting ticket prices increases below consumer inflation and our increased costs, and by maintaining a much discounted rate for children. The CIO has generated a surplus over the period, due to the benefits of charitable status, and the prudence of the Committee.

The Committee has secured the theatrical rights to perform Shrek the Musical , with auditions planned for September 2024. Interest from potential performers has been exceptional, and LWMS looks forward to staging this for the public in March 2025 at the Royal Spa Centre.

Financial review

This report covers the first period of operation for the CIO from its foundation on 1 June 2023 to 31 May 2024. Income for the year consisted of charitable activities (primarily ticket and programme sales) and donations through membership fees and fundraising. The Trustees anticipate that the principal source of funds will continue to be the CIO's charitable activities.

The Trustees aim to maintain free reserves in unrestricted funds at a level that provides sufficient funds to cover operational costs and that will allow the CIO to respond to any emergency funding requirements which may arise from time to time. Current reserves are £57,657, as recorded in the SoFA.

The CIO currently has no fixed assets, stocks, or investments, and no pension assets or liabilities. No remuneration was paid to the Trustees or members of the Committee during the current or previous year. The CIO has no employees. No expenses were paid to any Trustee by the CIO. No funds are held as custodian trustee on behalf of others, and all funds are considered to be unrestricted. All income is paid into such bank or building society accounts in the name of the CIO as the Committee directs.

The principal risk faced by the CIO is that ticket sales for productions do not provide enough income to cover expenditure. This is mitigated by prudent management of promotion, pricing, and costs. There are related risks in availability of theatrical rights for works which align appropriately with the CIO's Object, are appropriate for the profile of its membership, and are likely to be financially viable to produce in the locality. This is mitigated by care in show selection. There is a risk of changes in the membership, its skill and experience profile, and the availability of appropriately skilled people to engage in production. These are mitigated by promotion and continued engagement with the membership and local community. A final risk is the potential unavailability or financial non-viability of our normal rehearsal or performance venues. This is mitigated by seeking to secure facilities as early as possible. The Trustees consider that none of these risks cast significant doubt on the CIO's ability to continue as a going concern.

Signed on behalf of the Trustees

Dr Nicholas Kaijaks Chair of Trustees 16 June 2024

LWMS – Registered Charity 1200030

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Leamington and Warwick Musical Society Independent examiner's report to the Trustees

Period ended 31 May 2024

I report to the Trustees on my examination of the financial statements of Leamington and Warwick Musical Society (the “CIO”) for the year ended 31 May 2024.

Responsibilities and basis of report

The CIO’s Trustees are responsible for the preparation of the financial statements. The CIO’s Trustees consider that an audit is not required for the year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.

The CIO’s gross income exceeded £25,000 but was less than £250,000 and I am qualified to undertake the examination by being a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW).

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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. the financial statements do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ioanna Savvidou Montana ICAEW Membership # 1351552 23 The Greswoldes, Radford Semele, CV31 1TP

LWMS – Registered Charity 1200030

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Leamington and Warwick Musical Society Statement of Financial Activities, period ended 31 May 2024

Income
Other donations
Charitable activities
Total income
Expenditure
Charitable activities
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Current year
2023–24
Unrestricted
funds
£
4,303
49,234
53,537
52,066
52,066
1,471
56,186
57,657

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Leamington and Warwick Musical Society Balance sheet, as at 31 May 2024

Fixed assets
Total fixed assets
Current assets
Cash
Total current assets
Liabilities
Total liabilities
Total net assets/(liabilities)
Funds
Unrestricted funds
Total funds
Current year
Previous year
2023–24
2022–23
£
£
0
0
57,657
56,186
57,657
56,186
0
0
57,657
56,186
57,657
56,186
57,657
56,186

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Leamington and Warwick Musical Society Breakdown of the Statement of Financial Activities, period ended 31 May 2024

Donation income
Membership
Fundraising
Total membership and fundraising
Total donation income
Charitable activities income
Theatre receipts
Programme sales
Programme advertisements
Centenary book sale receipts
Total charitable activities income
Total income
Expenditure for production activities
Costume Hire
Orchestra
Performing Rights
Spa Centre Ticket Sale Commission & Credit Card Fees
Stage Expenses
Honoraria
Publicity
Scenery
Spa Centre Hire
Show Deposits
Audition / Rehearsal Expenses
Cost of Programmes
Scores & Librettos
Stationary, Postage etc.
Total expenditure for production activities
Expenditure for administrative activities
Insurance
AGM
Total expenditure for administrative activities
Total expenditure for all charitable activities
Current year
2023–24
£
1,800
2,503
4,303
4,303
47,951
988
280
15
49,234
53,537
1,752
4,869
5,268
3,485
1,076
4,900
1,835
5,770
13,711
2,798
2,978
673
1,741
0
50,855
1,191
20
1,211
52,066

LWMS – Registered Charity 1200030

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