Charity No. 1207812 HARROGATE ST ANDREW'S PLAYERS IHSAPI TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025
HARROGATE ST ANDREW'S PLAYERS IHSAPI REFERENCE AND ADMINISTRATIVE INFORMATION COMMIThEE AND HONORARYOFFICERS Mrs Elizabeth Lancaster Ichairl TRUSTEE Miss Jackie Bell TRUSTEE Miss Megan Matthews TRUSTEE Mr Jac Davies (resigned 01.11.20241 Miss Charlotte Mccamley (Resigned 01.11.20241 Mr Luke Wilbv Miss Victoria Moor TRUSTEE Mr Colin Hadley Mrs Victoria Eustace TRUSTEE SECRETARY Miss Jackie Bell TREASURER Mr Peter Stanford BANKERS Lloyds 8-11 Cambridge Crescent Harrogate HGI IPQ CONTACT ADDRESS 32 Bachelor Road Harrogate HGI 3EQ CHARITY NUMBER 1207812 Page I
HARROGATE ST ANDREW'S PLAYERS IHSAPI TRUSTEES, REPORT The trustees, being the committee and honorary officers, present their annual report with the financial Statements of the Society for the year ended 31 March 2025. ObSectlves and Activltles Harrogate St Andrews Players IHSAPI is an amateur dramatics group operating in the local area around Harrogate and Knaresborough. Its objectives are.. al to advance the education of the public in the arts, particularly the art of musical drama. bl to further such other charitable purpose or purposes as the committee members will from time to time determine. These objectives are fulfilled by the regular production of high qualityi amateur shows, with performers drawn from throughout Yorkshire. The committee aims to produce an annual show which is performed at Harrogate Theatre each autumn. The committee meet regularly in order to ensure the charity is achieving these aims. This occurs approximately once a month, though when it is close to production time they will often meet more regularly. Occasionally HSAP may raise funds on behalf of other charitable causes close to the hearts of the members of the society. Publlc Beneflt We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. The committee considers how planned activities will contribute to the aims and objectives they have set. Achievements and Performance Last year the society staged a production of Grease on the main stage at Harrogate Theatre. This was very well received across all five perfomances and was very nearly sold out. Financial Review At the end of the period reserves stand at £30,404.95 (April 2024: £16,125.68), so the Charity has had a very successful year. We extend a huge thank you to the committee, our playing and non-playing members, helpers and our audiences for their support. In 2025 we will enjoy performing Everyone's talking About jamie, and we do so with open eyes, knowing that reaching break even is unlikely, but confirming that the piece is important and relevant for the Charity to present. In the financial year, the Charity 'absorbed' completely and seamlessly the activities and financial poisiton and affairs of our former Charity (number 10579531. This was a considerable amount of work for the Committee and the finance team, and we'd like to thank every one for their dedication and diligence. Page 2
HARROGATE ST ANDREW'S PLAYERS IHSAPI TRUSTEES, REPORT COVID-19 The Covid-19 pandemic has affected almost every walk of life in the UK and arts societies and charities are no exception. The committee has been discussing the pandemic, its effects and the effects of the government measures taken to prevent its spread, the current and anticipated risks for the Society, and how to mitigate these circumstances and risks. The financial reports are by nature historical, and the major activities of HSAP for the financial period were taken on whilst keeping a watch on whether there was about to be another lockdown and closure of performing venues. Whilst Covid-19 is one factor that could have potentially affected ongoing concern, there have been other factors that have been an issue for the society in previous years, and has not led to any changes. Therefore there has been no material effect of the pandemic on the current year's figures. Everybody's Talking About Jamie 2025 The licencing fee for this Autumn's perfromance of Everybody's Talking About Jamie has been paid and the rights secured. Reserves Policy Our policy is to hold reserves equal to.. -20% of the expected budget of the next show This IS to ensure the continuation of the society. It is often difficult to predict how popular a show will be with audiences, to it is important to hold reserves in order to allow the society to absorb potential losses incurred on a production. The policy is set at this level because, prior to Priscilla, the largest loss the society had ever incurred was 20%, on "Our House in 2011. There are no plans to change the policy, though this is kept under constant review by the committee, who receive an update on the current state of the finances every committee meeting. Everybody's Talking About Jamie is happening in 2025, and is expected to cost £54,198.28 which puts the target of reserves at £12,434. The reserves as at 31 March 2025 were in excess of this, standing at £30,382.78 Page 3
HARROGATE ST ANDREW'S PLAYERS IHSAPI TRUSTEES, REPORT Going Concern There are material uncertainties as to whether HSAP is a going concern. This is due to three main reasons= 11 Given the level of reserves held, it is by no means certain that the society will be able to continue in its current form should our October 2025 production incur a substantial loss. To put this in context, if a similar size loss to White Christmas is incurred this year, the society is very likely to be unable to put on future productions without significant further fundraising. It is therefore supremely important that all playing members, non-playing members and other supporters of the society put every effort into our fundraising, and encourage as many people as possible to see Grease. Ensuring a financial success is the only way the society will be able to continue producing its high quality shows. 21 Our committee is extremely hard-working and it is only through the tireless effort and enthusiasm of the committee members that the society is able to operate. Unfortunately it is often difficult to find volunteers to be on the committee. Constitutionally, there cannot be fewer than 7 committee members, including the Chair, Secretary and Treasurer. Whilst this minimum requirement is currently met, there is a risk that the society is unable to continue running without enough people volunteering to be committee members. Existing and past committee members will vouch that it is rewarding work. If you or someone you know would like to be more involved with the societyi please speak to any servinB committee member about the prospect of serving as a committee member. An alternative way of helping is to volunteer for tasks, such as running fundraising events, writing marketing materials and newspaper articles. Ask your committee members how you can help- they will appreciate it. 31 Theatre cancellation of a major show- If after most of the production costs have been incurred, Harrogate Theatre decided that the main show could not go on, or the UK Government implemented measures which effectively cancelled the show or prevented audiences from attending, then the society would likely be unable to meet its debts. This eventuality is always a possibility, though the committee are doing everything they can to anticipate the risks and mitigate them. The society takes out insurance to mitigate the risks of show cancellation as far as this is possible, though it is now impossible to find insurance which covers pandemic-related closures. Structure. governance and management The Society is a Charitable Incorporated Organisation governed by its constitution, which is available to members on request. The Society is managed by the honorary officers plus a committee consisting of the Trustees of the Society and not less than three other committee members duly elected at the Annual General Meeting. The honorary officers of the Society consists of the Chair, Secretary and Treasurer. There may be a President of the Society, who would normally be a non-executive officer. Page 4
HARROGATE ST ANDREW'S PLAYERS IHSAPI TRUSTEES, REPORT Appointment of new committee members All honorary officers and committee members are proposed and seconded and submitted to the Secretary no later than seven days before the Annual General Meeting. If more names are proposed than are required to fill the vacancies, elections are held by ballot. The committee may co-opt members should the need arise. The number of co-opted members shall not exceed one third of the total number of members of the committee. No member may be elected to the committee whilst also serving as a committee member of any other musical, dramatic or operatic society or group. The President is appointed by acceptance of an invitation by the committee and remains in this position for a three year term. There is currently no Society President. Trustees, responsibilities The committee are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards IFRS 1021. The law applicable to charities in EnEland & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources of the Trust for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Society will continue in operation. The committee are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Society and enable them to ensure that the financial statements comply with the Charities Act 2011, They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on their behalf by.. Liz Lancaster Ichairl Approved by the Committee.. IAGM datel Page 5
HARROGATE ST ANDREW'S PLAYERS Independent Examiner5 Report Forthe Year ended 31st Marth 2025 I report to the trustees on my examination of the accounts of the above charity I'the Trust") forthe year ended 3Lst March 2025 Re5ponsibilitie5 and ba515 of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance wth the requirements of the Charities Act 20111.the Act"). I report in respect of my examin3tion of the Trust'5 accounts carried out under section 145 of the 2011 Act and in carryin8 Out my examination, I have followed all the appliciable Directions given by the Charity Commission under section 145lSllbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the with the ex8mination which gives me cause to believe th?t in, 8ny material respect.. the accounting records were not kept In accordance with section 130 of the Charities Act,. or the accounts did not accord with the accounting records,. or the accounts dld not comply with the applicable requirements cOncernnE the form and content of accounts Regulations Set out in the Ch3ritie5 (Account5 2nd Reports) Regulations 2008 other than any requirement that the atcounts 8ive a.true ènd fair viewwhich is not a matter considered as pèrt of an independent ex3mination I have no concerns and have come across no other matters in connection with the eyamination to which enable a proper 3ttention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Robin Stride FMAAT 2510112026 Page 6
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS FOR THE HALF YEAR ENDED 31 March 2025 for charity 1207812 1057953 STATEMENT OF FINANCIAL ACTIVITY unrestricted unrestricted and restricted and restricted funds funds Notes March 2025 March 2024 INCOMING RESOURCES FROM Donations and legacies Charles & Elsie Sykes Trust donation Independent Examination 900.00 900.00 Charitable activities Autumn show Fundraising activities Gift Aid Small Donations Scheme Misc. income Wardrobe hire Friends subscriptions 67,041.31 34,313.00 400.00 5.00 80.00 TOTAL INCOMING RESOURCES 67,941.31 35,698.00 EXPENDITURE ON Charitable activities Autumn show Raising funds Insurance Subscriptions Licensing for future shows Committee expenses Website Other Sumup CIO 'Other' Expenses Independent examination 49,850.60 50,822.50 998.00 230.00 1,548.19 139.50 1,363.25 900.00 900.00 TOTAL RESOURCES EXPENDED 53,662.04 56,039.32 NET INCOME 14,279.27 120,341.321 NET MOVEMENTS IN FUNDS 14,279.27 120,341.321 RECONCILIATION OF FUNDS Total funds brought fonvard 16,125.68 36,467.00 TOTAL FUNDS CARRIED FORWARD 30,404.95 16,125.68 Page 6
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS Charity Number.. 1207812 FOR THE YEAR ENDED 31 MARCH 2025 BALANCE SHE for charity 1207812 2025 1057953 2024 CURRENT ASSETS Debtors Prepayments Insurance Grease ETAJ Cash at bank and in hand 267.00 1,300.00 1548.19 30,404.95 16,125.68 TOTAL CURRENT ASSErs 31,953.14 17,692.68 LIABILITIES Creditors: Amounts falling due within one year NET CURRENT ASSETS 31,953.14 17,692.68 TOTAL NET ASSETS 31,953.14 17,692.68 REPRESENTED BY THE FUNDS OF THE CHARITY: Unrestricted fund Opening balance Surplus l (deficit) for the year Prepayments TOTAL FUNDS £ 16,125.68 36,467.00 £ 14,279.27 120,341.321 £ 1,548.19 1,567.00 31,953.14 17,692.68 Approved by the committee & signed on their behalf by: Treasurer P Stsnford Chalr È Lancaster Date: IAGMI Page 7
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS FOR THE half YEAR ENDED 31 March 2025 NOTESTO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Basis of Preparation The financial statements have been prepared on the basis of historical costs and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" ISORP FRS1021, and the Charities Act 2011. The Society's activities are described in the Trustees, Report. Going Concern There are material uncertainties which cast doubt on the Society's ability to continue as a going concern. These relate to.. the financial ability to continue, should the next production fail to make a profit, given the low level of reserves currently held,. and the ability to continue as an effective committee without more society members volunteering to be committee members,. and the financial ability to continue, should the next production be cancelled after significant costs have been incurred, given the low level of reserves currently held. The Society continues to operate as a going concern, and the accounts are prepared on the going concern basis. Debtors Debtors are measured at their recoverable amount when the Society is entitled to the associated income. Liabilities Liabilities are measured at their settlement amount when the Society incurs the associated expense. These notes form part of the financial statements Page 8
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS FOR THE HALF YEAR ENDED 31 March 2025 NOTES TO THE FINANCIAL STATEMENTS by charity HSAPAUTUMN SHOW FINANCIALACTIVITY 1207812 1057953 Grease 2024 Priscilla 2023 INCOMING RESOURCES Ticket sales Playing fees Corporate spon50r5hip Programme advertisers Show refreshments Gift aid Programme & raffle Promotional clothing Other income 62,140.00 2,240.00 31,270.00 1,580.00 670.00 265.00 1,489.70 452.00 1,198.00 AUTUMN SHOW INCOMING RESOURCES 66,991.70 34,313.00 RESOURCES EXPENDED Perform3nce venue Director Musical director Flyman Band MTI Tracks Lighting and sound Costumes and make up Other costs Post, printing & stationery Publicity Programme & raffle Rehearsal venue Refreshment cost Set Props Libs & script books Royaltie5 & licensing Credit card charges Promotional clothing Insurance Photography costs 10,332.00 4,000.00 4,900.00 873.60 2,835.00 10,332.OD 3,700.00 4,580.00 891.00 3,785.00 3,680.40 842.41 95.90 3.350.00 5,652.00 149.00 500.59 1,353.00 2,000.00 830.00 827.00 2,000.00 3,104.95 189.17 1,300.00 11,930.88 1,282.55 452.00 116.77 6,714.00 63.50 1,050.00 5,910.00 646.00 343. 125.00 AUTUMN SHOW RESOURCES EXPENDED 49,914.22 50,822.50 NET INCOMING I IOUTGOINGI RESOURCES 17,077.48 116,509.501 Please note that the years above the columns in this note refer to the financial year in which the show took place, not the calendar year. The autumn show takes place in October. The financial year end for the society is 31 March each year. Therefore the shows took place in the calendar year preceding that which is shown here. Page 9
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS HSAP FUNDRAISING 2025 2024 INCOMING RESOURCES Carol singing Gigging INCOMING RESOURCES RESOURCES EXPENDED PayPal TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES Page 10
HARROGATE ST ANDREW'S PLAYERS IHSAPI UNAUDITED FINANCIAL STATEMENTS FOR THE HALF YEAR ENDED 31 March 2025 NOTES TO THE FINANCIAL STATEMENTS COMMIThEE REMUNERATION AND EXPENSES The committee receive no remuneration or other benefits for their work with the Society. During the year committee members were reimbursed for expenses they incurred in carrying out their duties on the Society's behalf. RELATED PARTY TRANSACTIONS There were no related party transactions in the current or previous financial period. STAFF COSTS The Society had no employees in the current or previous financial period. Page 11