REGISTERED COMPANY NUMBEK. 1168(K+79 (Ellglalld and Wa1¢5) REGISTERED CHARITY NUMBEIL. 1203467 REPORT OFTHE TRUSTEES ATID FINANCIAL STATEMETrtTS FOR THE YEAR ENDED 30 JUNE 2025 FOR ROCHDALE MUSICAL THEA TRE COMPANY
ROCHDALE hlUSICAL THEATRE COMPANY corrrE14TS OFYIIE FINANCIAL sfATEMET FOR THE YEAR ENDED JO JUNE2025 R•fwM¢e afyd Admlnlthtfv¢ D%lts Report orth• Trwtt lJd¢wd¢tst Ex•ml#er's Report StAtemeTht ofKn•wcknl Actlvltl BalaDtt Sh•¢t Notu to the FlnAwl•l StAtenb¢ts 7 th 11
ROCHDALE MUSICAL THEATRE COMPANY REFERENCE AND ADMINISTRATJVE DETAII FOR THE YEAR ENDED 30 JUNE ZQ25 TRUSTEES D E4lw#th D Ht4ton G Hindk Mrs P A md1¢ (rysion•J 16.6.25) Mts K Mttdith R M Parkinson R J Barber (resi¢4 16.&25) Mrs Pjepxn Direaor (aptx)inie41 16.625) W Mll Direaor{winl 16.6.25> REGisfERED OFFICE 7 thY Fold Cuigaie ian¢tshire OL12 7NS RECISTERED COMPANY NUMBER 1168({F81* Wales) REGISTERED CHARITY NVMBER 1203467 INDEPEND EXAMINER 21Y) Drnke Str Roththk L4nr4shi OL16 IPJ
ROCHDALE MUSICAL THEATRE COMPANY (REGISTERED NUMBEIL. 11681J0791 REPORT OF THETRUSTEES FOR THE YEAR ENDED30JUNE2025 The Irustee5 who are also director5 of th¢ charity for the purpDses of ihe Companie5 A¢t 2006, present their report with ihc fJnaTrcial of ihe charity for the ycar ended 30 Junc 2025. The trustees have adopted ihc provi5ion$ of A¢¢ouniing and Rcportin8 by Chariii¢s'. Stsmeni of Recomm¢nded Prac(ice applicable lo charities preparin8 their accounts in accordance wilh the Financial Reponirbg Standard applicable in the UK ar¥J Rqjublic of Ircland IFRS 1021 {eff¢¢iive l January 2019). OBJECTIVES AND A1VITIEs Obj¢div¢s and 4ims The objects of the Society BTC lo edUte the public in thc dr[11¢ or operalic arts and io fvrther the dcvcloprncnl of public app]¢{tO of the said ar aThJ io support finan¢i&lly or oiherwise such ¢haritabl¢ inllution. instiiution4 purpose or purposes th¢ Society through its Bencral committee shall dcl¢rnhinc from timc lo lime. In order furfher its Objec the society has adopted ihe policy o(s¢agiThg at kam onc production elleh year. drnwn from the ¢blished reperlTe of Itghi opcra and musical show5. Slgnllkant artlvltles Th¢ ¢lwiiy pui on orte show durinB the ye8r. ShreL which very well received and a SLttcessful produdiot) for ihc charity. A d¢fi¢ii of £3.220 was made due to Ihe costs of the set being high. This deficii was covered by unrestrlcied funds brooght forward. The tru5tee5 believe ihai the production helped Ihe and audi¢rtt¢ io more fvlly understand and appreciate th¢ show. Thc charity berited from inlangible incom¢ lo the exlcnl th81 th¢ m¢rnbcr5 and voluners provided the cfisL front of house stsff and b8¢kstage miini¢na¢K¢ ofs¢¢n¢ry. prop5 and Wardrobe for ihe productions sth8ed free of char8e. Publlt bÈo¢llt In shaping the objcclives for the ycar and planning aclivili¢4 th¢ tru¢¢$ hove considered the Charity CommissioThts guidance otl publÉ¢ b¢n¢fJ4 includin8 the 8uidance on public benefits and fee chargin The society relies on 8rants and the income from fces and chargcs to cover its costs. In 5ettinB Ihe level of f¢¢4 charges and ¢on¢¢ssjOThS. the twustees give ¢onsideratiM io ihe accessibility ofthe socielS productions for those on low incomes. The stra8i¢s employed to a¢hi¢v¢ the charl¢$ oims and objective5 include.. Pr¢semting 8 broad rnnBe of Oper1¢ theatre produclion5 Providing f&¢tlili¢s and opportUniii¢s for a broad ofpeople to gel involved in th¢ arts activity FINANcL REVIEW lrtvestmtnt pDliry Ahd obl¢rtlv¢s The lrnstees have considered the MO PrOpriAte policy for inv¢Ming fund$ ind have fout)d th a building or bank depostl ac£ount meets iheir requirements. R4servÈs pollty 11 is ihe policy of the charity lo try mainiiin unrestrithd fund& which ore free reseryes of ihe Charity, a level of £20.000 being ihe 8pproxim8ts C051s for the production of a show over a twelve monih F¢riod. Thi5 ensiircs there sh¢)uld always be suffi¢i¢ni working ital to pui on a show should il gM¢ro1¢ od¥nce r¢venue. Reservcs at 30 June 2025 were £14.587 which rqyrcntcJ uDr¢yriaed and free reserves of the charity. These were below the required level and th¢ truses 8r¢ monitoring future aciiviiic5. sTRUURE. GOVERNANCE AND MANACEMENT Covernlng document The Charity IS Cotiirolled by its gov¢rnin8 documenL a dccd oftyusL and c¢Jnstitulc5 8 limid ¢ompany> limited by 8uaranlee. defjned by the Compthies Act 2(lJ6. Th¢ chariiy obiained formal re8LS(raiion with the Charity CornJnS&sioTL 8 Jun¢ 2023 which nfled the Ir8n$fer of acliviiiesand funds from the urbim¢OtyOrnted ¢hwiiy. Approved by order ofthc board ortnJCS on 31 March 2026 and 518ned on IL% haIr by: Mrs K M¢r¢d5th-TrtJse Pa8e 2
INDEPENDEhry EXAMINER'S REPORTTO THE TRusfEL8 OF ROCHDALE MUSICAL THEATRE COMPANY Indep¢fjd¢ut ¢x•min¢r's r¢pwt t• ib¢ trystms of Ro¢lthle Mll51cal Tretre CothpAny Cthe CompAlly') I r¢port to the ¢hariiy vuaeeson rny eXamin10n of the T10[ C)InY for thc y¢arued 30 Junc 2025. R¢spohslbllitles Aod buis of rtport As the charitys trystees ofthe C(WY (and a150 its direc for thE of compgny lawl you are responsiblc for thc pr¢waiioTh of th¢ in ¢¢Ord with the TeqJiremen¢S of the Cmynie5 Ad 2(KJ6 Cth¢ 211)6 A¢e). Havingsdi5fied mYscifth th¢ ¢uun¢S ofthe Compw we no¢ rryuiff4J beuditrd ut)der 16 of the 2(6 Aa and •r¢eli8ible for ind¢p¢nd¢ni examination. l ryort in re¥¢( of my examinmion of )w chari1$ accounts &$ urried LWI under Sedion 145 of ihe Charilies Ad 2011 {'the 201 l Acl,). In wing out my ¢x•min•LiW I hA folltswrd the Diredions given by lh¢ Charily Commission und¢r S¢clion 145151 Ibl of th¢ 2011 Aci. IAdop•od¢ot exmlD•r'i 4ttement I have ¢omplded my examinthiom I confimi Mi mou¢rn I¢ f4me n)y ¢100 in eonnealon with the exam1r10 8ivin8 cause to believc.. acco118 records not kepi trb re ofthe Compmy a% wequircd by Se10n 386 of the 2tTh Aet: OT the accounts do noi accofd wilh Ihose record& or the #Covnts do thoi ¢omply with the a¢wJ#iin8 reguifements ofs¢¢tion 396 of the 21 Aa othcr lh My requiremeni ih41 the rcoiinis 8ivc a lrne fair view which is • Mr¢on$1d¢r¢d as pln of8n iThdeithleni examinalion: or Ihe accounts have w bttn prepwed in xcothn¢¢ with th¢ nwhods thd prin¢ipks of the Sth*ment of R¢¢omm¢nd¢d Prwice for Aeeouniin8 and rcpDrtin8 by ehariiics lappli&le dritieS ptewin8 th¢ir •Thts in •CCOTdance with the Fitt&n¢i&l Reponin8 Stsndard •pplic4bl¢ in the UK And R¢public of Irellnd (FRS 102)). I have rto coneerns and have coffle acrots no oihcr miiius in ¢•nne¢tion with tht ¢x•miMtion lo wth•¢h 4l¢nlion Ild be drnwn ltt ihis reporn in orderio enable a underswidinÈ of th¢ t¢U1 io be ffath¢d. Vivkn Hlll FCA TC Gmup Park House 200 Drnke Styeei Rochdale L4nwhire OL16 IPJ 31 Mor¢h 2026
ROCHDALE MUSICAL THEATIIE COMPANY STATEMEKf OF FINANCIAL AcfiviTIFS FOR THE YEAR ENDED 30 JUNE 2025 2015 U•restrlrted fund 2024 Totsl rund$ INCOME AND ENDOWMENTS FROM Donaiions w)d l¢ga¢ies 1457 1488 Ch•rit#ble #rtivities Cost of shows staBed 41763 47J78 Otherts*lin8 •¢tivilie5 Invesuneni irKo I lJ81 266 3.119 147 Totsl 59J67 53.132 EXPEf4DITURE ON Rai5in8 fiJn& I.8 Ch&¥itsbl¢ 4clivittEs Coa ofshows stsged 61m7 45.925 TotAI 63.087 47.9)3 NKT INCOMFJIEXPENDITURE) (3210) 5.229 REcor4ClLT]0N OF FUNI)S Total fvnds broughi fonvard 12,378 TOTAL FUNDS CARRIED FORWARD 14 17,807 PA8¢ 4
ROCHDALE MUSICAL THEATRE COMPANY (REGISTERED NUMBER: 11681079) BAIANCESHEET 30 JUNE 2025 2025 Uurestricted nd 2024 Totsl funds Notes FIXED AssgTS Tangible sssets 10 288 157 CURRENT ASSETS Siocks Debtors h 8t bank and in haTrd 350 810 185 1&390 12 14.524 14,984 19,385 CREDITORS Amourtis 18llillg du¢ within one year 13 1685) 11.7J5) Nrr CURRETr4T ASSETS 14,299 17.650 TOTAL ASSETS LESS CURRENT LIABILITIES 14J87 17.807 iyrr ASSETS 14,587 17.807 FUNDS UnT¢Stri¢¢d funds 14 14J87 17,807 TOTAL FUNDS 14J87 17,807 Th¢ ¢htsb ¢ompany is eniiiled 10 ¢xemwion from audtl Under Sethion 477 of the Companies Ad 2(K)6 for ihe y1 ¢pded 30Ju¢b¢ 2025. The members have noi required the eompany io obthin an audii of its financial stalcments for the yeBr ended 30 June 2025 in accordance with Scdion 476 of ihe Companies 2006. The trtts oeknowledge their responsibilities for la) ensuring thai the choritabl¢ company keeps accountin8 records thfyt ¢omply wilh Sections 386 and 387 of th¢ Companies Aei Ib) prepllring finth¢ial Stats[nts which give a vu¢ and fair vlew of the si*e of alyairs of Ihe charithble company a5 at ihe end of cach ftnan¢i81 year and of its surplus or deficii for each flnllnci year in a¢¢ordsnce with th¢ r¢quirements of Seciions 394 and 395 and which otherwise MplY with the requir¢m¢nis of the Cornpllnie5 Ad 2006 relaling to r1twwi stst¢meth¢& so as applicable io the chariiable company. The notcs fonn part of thesc finanThal 5taiemcnts Page 5 coniinued...
ROCHDALE MUSICAL THEATRE COMPANY (REGISTERED NUMBÈR: 1168(h)79} BAIANCE SHEET- eontioued 30 JUNE 2025 Thcse financial sthiements h&v¢ b#n prepar¢d in accordance with Ihc provisiokns applleable to choriiable ColnnS subject to the small ¢omp8nie$ r¢gim¢. Th¢ financial ststem¢n¢s were approved by thc Board of Twuses and auihorised for ISS on 31 March 2026 were si8ned on its behilf by.. D Healon. Tn1¢¢ K M¢r¢dith- Tn¢¢ Thc noics fonn part ofihcse financial swemen Page 6
ROCHDALE MUSICAL THEATRE COMPANY NOTES TO THE FJNANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 ACCOUNTINC POLICIES Ba$ls of prepwring the fin4Ntial statements The fin&nci81 91¢m¢nts of the charitable company which is a publ1¢ ben¢fii entity under FRS 102, have be¢n pr¢pwed iii accordan¢¢ wilh ihe Chariiics SORP IFRS 102}'A¢couniing •nd Reporting by Charities= Sthiemenl of Recommended Practice Applicabl¢ lo charitiC5 prepariThB their accounts in 8ttordan¢e with ihc Financial Reportln8 Siandard applicable in the UK and Republic of Ireland IFRS 1021 {effe¢¢ive l January 2019}'. Financial Reportin8 Standard 102 Th¢ Fin&ncial Reporting SiaThdoTd 4)plicable in the UK and Republic of IrciwLd' and the Compani¢5 Act 24) The finwhclal s¢aments hive been PTepsrtd und ihe hisiorical ¢0st conveniion. Th¢ uv5$ ¢onsid¢r ihat there afe rbo maierilll Lmcerlaintie5 ftboui the Charitys abllity to Continue as a 8oin8 eonttrn. lTreome All income is rccognised in ihc Sthterncnl ofFinanctal Acliviiies once th¢ ¢hariiy has enilil¢meni 10 lh¢ funds il is probable th Ihe income will k T¢¢¢iv¢d Ind th¢ amouni b¢ m¢asured reliably. Expendltur• Liabiliiies are recogthl u expendilure u soon as there 15 o le841 or conStru1ve obligeilon commi1#& the Chwlty io thal expenditure. il is probable Ihai a transfer of economi¢ benefits wlll be rcquired in seiilemenl and the arnounl ofihc obligation c8n b¢ measured reliably, Exp¢Ndiiur¢ is ac¢ouThied for on In iccwals basis and h&8 been cl8ssifi¢d ynd¢r headinRS thai a8Are8a* &ll Sl related io Ihe caicBory. Where costs cannot be diTCCtly aiiribuied 10 p&rti¢ul•r hding$ ihey have b¢¢n 311028ied to a¢iiviiic5 on • ba¥b$ ¢onsisKni wilh ih¢ use of r¢sourt¢& T8n8ibl¢ fixed xueli Depreciation IS Pfovided oi ihc following annual rAI¢S ID ord¢T lIe off eoeh wet Over its e#lmathd yseful Ilft. Plant Hnd ma¢hln¢ry 33% on co Sto¢ Stock5 ar¢ v•lu¢d ai Ih¢ low¢r of $1 n¢t reJlisabl¢ VAlu¢, afler makin8 due allowance for obsolete and slow movin8 iiem5. Tax•llon The chlty isexemw from ¢I)ry$tIon tsx on 11$ chariknble 1¥111¢3. Fund at¢oun¢lni Unreirl¢ied futtd$ cttn be used in aceordaftce wilh Ihe chfjriiibl¢ obj¢aiv¢s M ihe dir¢I10n ofih¢ Iruaees. R¢siri¢ied fvttds eart only be used for phrticulw restrb¢i¢d purpox$ wiihin th¢ objects of lh¢ thlrity. R¢sirietlon$ thse when spe¢ified by the donor or when l)Jnd5 are raised for Partilr ty1¢i¢d purpos¢& Fer ¢xpl8n&tion of Ihe naiurt Ind purp05c of e•ch fvnd is included In ih¢ Otsl¢$ th¢ llnNn¢lil $tAtemen¢s. OTHER TRADINC AcfiviTIES 202S 2024 rundrAlsln8 ev¢n Sale of goods 3,788 7,593 1130 989 I l J81 PaBe 7 continued...
ROCHDALE MUSICAL THEATRE COMPANY NOT&S TO THE FINANCIAL STA TEMENTS- contined FOR THE YEAR ENDED 311JUN82025 JNVESTMENT INCOME 2025 2024 De[511 a¢¢out)t inierest 147 CHARITABLE ACTIVITIES COSTS Direct Costs (see noie 5} Support Costs (sec tlote 6) Totals C05t ofshows 60.481 576 61,057 DIRECT COSTS OF CHARITABLE ACTIVITILS 2025 2024 C05t ofshows 5thged Subscriptions and publications Sthtionery and ielephone Insurnn¢e Miscellaneous Wix Char8e$ Depreciation 56.159 385 449 942 40,651 352 1.126 2384 183 2248 60h81 45.433 SUPPORT COSTS ¢051S C05t of shows sla8ed 576 Suppon COMS. in¢lud¢d in th¢ above. ar¢ as follows: 2025 COM or shows 2024 Totsl tivitie5 Accountsney fee5 576 492 NET INCOMVJIEXPENDITUREI Net incom6lexpendiliiTel is stated gfter dw8inBI{credilin81'. Z025 2024 D¢pre¢iaiion- own¢d assets 183 78 continu¢d...
ROCHDALE MUSICAL THEATRE COMPANY NOTES TO THE FINANCIAL sfATEMENTS- ¢¢ntinued FOR THE YUR ENDED30JUNE1023 TRUSTELS. REMUNERATION AND BENEFrrs Thu¢ We no tsusttt¢ rEmw>eration or other benefits for th¢>%¥endcd 30 Junc 2025 nor forthe endtd 30 June 2024. Thert were 110 In¢& ¢XPEllSU paid for thc yr cnded 30June 2025 rw)r for the year ¢ndd 30 June 2024. COMPARATIVES FOR THE STATEME OF FINANCIAL A1vITIF UnrtSlri¢d fund INCOME AND ENDOWMENTS FROM Donations and lega¢ies 2,488 Chirlthblt •thht CO of shows st•8e 47.378 Other tradin8 a¢ii¥iiies Inve5thxni incorr 3,119 147 Total 33,132 EXPENDITURE ON R•isin8 fvnds 1,978 Ch4rl¢able xttfvli Co of $$ s¢a8ed 45.925 Toi#l 47.W3 NET INCOME 3.229 RECONCILIATION OF VUNDS Tothl fvnds brought fopward 12.378 TOTAL FVNDS CARRIED FORWARD 17.807 continued...
ROCHDALE MUSICAL THEATRE COMPANY NOTES TO THE FINANCIAL STATEMENTS- ¢•DtiD¥ed FOR THE YEAR ENDED 30 JUNE 2025 io. TANGIBLE FIXED &ErS machinery cosr Ai l July 2024 Addiuoi)$ 301 314 AI 30 Jun¢ 2025 615 DEPRECIATION Ai l July 2024 Char8e fory 144 AI 30 2023 327 NET BOOKVALUE AI 30 Junc 2025 AI 30 June 2024 157 STOCKS 2025 2024 Swcks JSO 810 DEBTORS: AMOUNTS FALLING DUE wiThiri ONE YEAR 2024 185 13. CREDm)RS: AMouKfs FALLING DUE WITHIN ONE YEAR 2025 A¢¢ruils And deferrtsj income 1,733 14. MOVEMENT IN FUNDS Nel movemem in funds Ai 30.6.25 At 1.7.24 Unrutrkted Gcncral fund 17J07 133201 14J87 TOTAL Fuf4DS 17W7 {32201 14J87 Pylo coniinued..
ROCHDALE MVSICAL THEATrE COMPANY NOTES TO THE FINANCIAL STATEMENTS- ¢ofttl#¥¢d FOR THE YEAR ENDED 30 JUNE 2025 14. MOVEMENT IN FiINDS- tontln¥ Nd movement l fi]nd& included lh¢ obov¢ are as follows.. Incoming resources Resource5 ¢xpth)d¢d Movem¢nl in funds Uttreslrl¢t¢d fundi G¢n¢rnl fund 59167 (630871 13J20) TOTAL FVNDS 59167 163.0871 lJJ20) Compar•tlv¢i for movem¢o¢ In fundi Nd movemeni in funds Al 30.6.24 Ai 1.7.23 U#ru¢rld¢d fwthdl Gencral fund 12.578 5.229 17,807 TOTAL FUNDS 12.S78 5,229 17.807 Compthiive nel movem¢nt in fund& included in t thove we follows.. Incomin8 resour¢es Resource$ ¢xpend¢d Movemeni in fund3 Unrestrl¢ted fvndi Gencrnl fur 53.132 {47,9031 5,229 TOTAL FUNDS 53,132 {47.9031 3,229 REIATED PARTY DISCLOSURES There were no r¢lad party trs8¢¢I0nS for th¢ year ended 30 lun¢ 2025. Pa8ell