Report oltkn Trustees And uUdIt¢a FIT¢181 Sta¢eiiiÈJits for the Year Ethded 30 2024 ro ALTON OPERATIC AND DRAMATIC SOCIETY Mrs C8roli#e Scull BA FCCA B20 Ltd Chorwell Hou8e Wi]sott) Road Alton GU34 2PP
ALTON OPERATIC AND DRAMATIC SOCIETY Contrmts Of the FknaD¢l¥l Statements for the Ytr Ende4130 Juxe 21124 P4e Report the Trustees Indepetylent Ex8mlNer'$ Report statemettt of Fknanci] A¢dvlth& Balan¢¢ Shtet to the Fin*0¢1 Statsmettts Detbll¢d StsteDwi¢ ofFthan¢lal Acthlthl
ALTON OPERATIC AND DRLNL4TIC socirry RepDrt of theTrust¢¢g for tho Ended 30 Jun¢ 2024 The tsvsteu preB¢llt thehr T¢rt with tl fitswl81 stJnents of the Gknity for thc y¢•r ended 30 Jun¢ 2024. Th¢ tru5t¢¢s have adopted the provL5iOJJ$ of Accounting 8tMI Reporting by Chariti¢s.' Statem¢nt of R£commended Prk¢ti¢e applitable to ch)ritie8 pfcp8Tin8 their accouttts itt aecordw with thc F5nanciai ReporbDE S(8rtdgrd applitsble in the UKand Republi¢ of treland (FRS 102) {effec¢iv¢ l Jattuary 2019). OBJECTIVES AND AcfIviTIES ObJectlv¢s •ttd •¢tlvitie¥ The soci¢ty is establish to educat¢ the blIC in th¢ drnmatie arts w]d to furth¢T th¢ deYelopTn¢J)t of public APPt¢ciation gnd tsste th¢ $8id Èrts. The connItt¢¢ cojjfirn that th¢y Ive reftTred to th¢ guidau¢e cojjlaiatd ID tb¢ Charity CoTllnission's general guidanc¢ ott public b¢n¢fit reviewing the KKietys aittis attd obj¢¢tive$ attd i p]aDniog fvtLt xtivitie& These 0tiveS 8r¢primthly ieved by thepretionto the seneral pvblie ofpt&yS gnd Mu¢[ pr¢0J]S. During th¢ yearr¢VieW the SocitypUtontVpTothLtiotsS'All0 Allo. atsd T¢gfyllyBlonde" STRUCTURE, GOVKRF4ANCEAE4D MANAGEMENT Governlng docuNent Th¢ chtirity is controlledby its govmlng th)ew, &deed of trust aod eotL%litthsaD me0r[x)rad ¢b8rlty. Th¢ is sdmini&t¢red ina)rd9 withtheBMle$ &dted on th¢ Ilth Octobtr 1995. Retyultment aDd AppolntMent•fnew truste¢s AU Thte¢S and Q)JJJmittee members 8re members of the Society and ¢lxted 8t the Arn1 Gu¢ra] M¢¢till8 of thc SLKiety for8riOd o£otte yearond Are then eligible tbr re-el¢(aion. Commlttee M¢mtr8 Bervkng #lolledde the Tru¥t¢ Christine White (S¢cr¢tary) Davis Clements Danielle Aimes TgUsinE11is William Nash Kerry Nash Kat¢ Youll REFERENCE Af4D ADMINISTRATIVE DETAILS Reterert Charity 263575 26 1]thams Road Holyknurn¢ Alton Hampshir¢ GU34 4EU P Catterall P Mtlls Pre8i&ttt S Borrell D Mthite (TrU[erI E Bradbury (Chaitl Page I
ALTON OPKRATIC ANI) DRAMATIC SOCIETY Rtyort of tbe Trus¢ee5 f•r th¢ Year 3• June 2024 REFERENCE ATqDADMIF4tSTRATIVE DETAILS Independent ExAmiA¢r Mrs CAroJitte Scull BA FCCA B20 Ltd ChaTw¢II House Wilgom Road Alton H2mpshiT¢ GU34 2PP B8Dktrs HSBC BaJ]k pk 23r24 PadditwHous¢ F¢*ivai Place BasiDgstok¢ HatDP5hire RG217LJ Approved by oThlerof th¢ boArd of tru5tr¢8 ott.......... . d 81glled ou itsbehalf by.. Pagc 2
lttdwdElIt Eimillerl$ Rtport to the Trn$teM of Alton Oper%tic Ind Dr%DLatit Sotlety Independent ¢xamlneW¥ rtporttrj the trustees of Ali•nOpertlt Dramadc So¢ I report to the cb8rity ott my examin10 of th¢ acth)unts of Altsn Op¢rnue and Drsmatic Society (the Tnut) for the year ¢nded 30 JULC 2024. RwonslbilitSts ajjd of report As th¢ charity tteeS of th¢ Trust you are responsibk for the PTrporaiioD of the 0v[ in accordance with th¢ rwir¢mellts of thB (ltieS Ad 2011 (Ih¢ A¢ei l ryort in r6speLt of my wamination of the TrJst'$ 8CCOUDts ¢Hrri¢d out btxl¢r Section 145 of the Act and in calrying out my ¢A8ts1iJ)aÈion I have follow¢doll&ppJicabk DiTectioD5 givets by the Charity Co]Dn)iS8ion UDd¢r StIOn 145{5)Ibl of the ACL Independet exArnlner'% it*tement I havt coxwjleted my exwllitthtion. I coDfjrni that no MatjaI matters bav¢ c(An¢ to my attethioll itt ¢ottllection with the exominatiOIkgiVLns tDe cause to believe that in my mterial res(¢.. acc¢)uutitl8 record5 vKre notkeF4 in te8pe¢tofth¢ Trnst WUiTed by 130 of th¢ A¢t' or thea¢counts dD It accord with those r¢wrds,' or the ac¢ounts do not comply with thr applicabl¢ r¢quirements nCernIng the form and Content of a¢cowits get out in the Chgtities (Acwunts aod Report5) Regulations 2008 rfher than 8ny require#Jent that the 8ccouDrs give a aLd faiTVieW wbj'ch is Dota Sllatter CODsiderd a8 part of indepcttht examinatson. I have no ¢oncerns and bave come actO55 llo othcrttMtt¢r5 in ¢ontte¢tion with the examinatsoll to wbi¢h attention should be drawn in this tepm in order to ertable aproPertsd¢rStandjTh8 of the to be r¢ache Mrs Caroline Scull Caro]ine Scull BA FCCA B20 Ltd Charw¢ll House Wilsom Road Alton Hampthire GU34 2PP PagB 3
ALTON OPERATIC AND DRAMATIC SOCIETY SttemeJt •f FlttaReial ArtiYltleB forthe Ye4r Ended 30 2024 30.6.24 Unrestricd 30.6.25 Toixl fund5 Not¢S INCOME AND ENDOWMKNTS FROM D(xJatiotts attd lewie5 1,380 Cbarltsble *¢¢lwlde8 25.118 18,079 Othertrddinga¢tivitie8 lllve5ttn¢tLt irt¢ome 634 320 2247 Totsi EXPENDTfuRE ON Cbarltsblt attlvltAes Productioas 21.607 19,6 f4rr JNCOME 17% 259 RECONCILIATtON OF FUNDS Tots] fimds brought forw8rd 20221 19,962 The notes form part of these finallcial statements 8B4
ALTON OPERATIC AND DRAMATIC SOCIETY Baliee Sbe¢t 30 June 2024 30.6.24 Unrostri¢ted 30.623 Total Notes FIXED Assrrs T8Dgible ass¢ts 2326 1,148 CURRENT AET3 Debtors Cgsh atb8llk aDditt hand 920 1,613 20,25 19283 CREDITORS Amountq fallittg thie withinon¢y¢aT (240) (2101 Nwf CURRENT ASSETS TOTAL Assrn LESS CURRENT L]LlE8 23.011 20221 NET ASSETS Unrestricd fund$ 20,221 TOTAL FUM>S The finan¢iai statements were approvgj by the Board of Tnths Mttd authoriscd fot 18su¢ on .. gttd wer¢ sigthl on its beha]fby.' Tstee The oths fwm partof thes¢ fsnancial Sialements Page S
ALTON OPERATIC AM) DRAMATIC SOCIETY Notes to ¢h¢ Fininclgl Statements for tke Yer End¢d30 June 2024 ACCOIJNfING POUCIV3 Bxsls of preparlng the fin•Dckni stst¢ty¢Dts Th¢ fin2tt¢ial statew¢nts of the charity? which is a public Trnefit entity uDd¢r FRS 102, have ix¢n prq)artd ttt acwrdan¢e with th¢ Chartyes SORP IFRS 1021 'Aeth)utttmg and R¢porting by ClJ&rities'. Stst¢Jn¢nt of Recommended PrActitt applicable to ¢lwiti¢s preparAllg their accounts iD ac¢ordatw¢ with th¢ FitWCi81 Reporbng Standard 8pplicabh in th¢ UK atsd Republic of Ireland IFRS 102) lefknivo l JwLU8ry 20191,. Financial ReportSDg stlltsdd 102 The FinaDcial ReportiD8 Stattdard applicable in th¢ UK asd Republic of fr¢1gtsd' attd tFLe aJariti¢s Ad 2011. Th¢ fin1nci statemeDL8 hw¢ b¢¢n prep1 under the historical ¢08¢ ¢onveDtioL All income 18 reco18<d in th¢ Styt¢meAt of FAt1] Activities onr¢ th¢ chsrity hs$ entitlementto the funds it i8probabl¢ thatth¢ ets¢ will be received aLd the4mount ron b¢ Mea$L reliably. Expethdfiture Li8biliiic5 arc recogni8¢d 8$ ¢xpelldittue &s s(xTrn as tIKr¢ 18 & legAI or Consts¢ttve ob]igatioll cotFJmitbng th¢ ¢harity to thai expendillw< it 15 PTobable that a trallsfer of ttonomic b¢nefits will be required in Settlement and thc amount of th¢ oblig2tiOO ¢20 b¢ msUredreliabIy. Expendit¥r¢ is OAtrd foT a¢¢nJa18 bASi8 ttttd h88 been classified headings that aggregate all cost rela to the &g8ory. Where costs ¢awiot kdirecily attributed to parti¢ularlKadin8s they b&ve been allocatsd to activiti¢$ onAb88is cotisisttnt with the u8e ofresourcts. Thtt ch8tity 18 exety from onit8 ch8ritable aclivitses. UJJttstri¢tI tsnd8 be u8ed in acwrkn with the Charitable obiectiv¢satth¢ disc[lOn of th¢ tru8t¢¢é. R¢8tricted fitttds tan ontybe u8ed forpRrti¢ui&rr¢sttictedpwpos¢8 withitt th¢ objects of the ehBrity. Restridions aris¢ wh¢n spe¢ifid by the donor LrwlTh fund5 are Tais•l forparti¢ulaFf¢5tri¢tedpuryox& OThER TRADING ACTIVITIES 30.6.24 30.6.23 634 30.6.24 30.623 Deposit acCOt ittterest 320 ioi TRUSTEKSI RENIUNERATIOPI AND BEf+lEFIIS Tttere were no trute& remullttation or oth¢r bekefrt8 for th¢ y¢8r etthl 30 Jwi¢ 2024 nor for th¢ y¢•r ¢nd¢d 30 June 2023. Trustees txponsei There wcre no tnJstets' ¢xperécs paid for th¢ year endrA 30 Junc 2024 Thor forth¢ yw¢ndcd 30 Jun¢ 2023. Pag¢ 6 continu¢(L..
ALTON OPERATIC AND DWIATIC SOaETY Notss to the Win#¢121 Statements- eothlled for thè Yew £nded3O Jwi¢ 2024 TANGIBII FIXED ASSET3 FIxne8 fittings COST At l July 2023 13.917 At 30 Jun6 2024 DEPRECIATtON At l July 2023 and 30 JMne 2024 LYET BOOK VALUE At 30 June 2024 At 30 Jun¢ 2023 DEBT01. AMOUNIS FALLING DUE WIT1[ ONE YEAR 30.6.24 30.6.23 Trade thbtor Prwftymet*s 75 845 920 CREDTfoRS: AMOUNT8 FALLING DUE WITH]N ONE YEAR 30.6.24 30.623 Othc£ Gr¢difors 240 210 MOVEMEf4T J14 VUt+4DS Al 30.624 At J.7.23 in fund5 20,221 2,7WJ 23,011 20 N¢t mov¢menÉ in fund5, included in the aiM)ve ar¢ follows.. In¢omill8 knurces Movement 8ourcts expettded iti fiJrtd8 UreSti7(ted General 27,452 (24.662) 2,790 TOTAL FUNDS 24.662 Pag¢ 7 contittu¢d..
ALTON OPERATIC AND DRAMATIC socirry f4ote4 kn the Vlnan¢lAI SÉ&temellts- cOtInued (or the Year E]Mi¢d 30 June 2 CompardveB for Tnovement IM tuxth Net movcm¢ttt itt fund5 At 30.6.23 At 1.7.22 Umrestslcted fpndi G¢n¢r81 fiu 19.962 259 20221 TOTAL FUNDS 259 CoJnparativ¢net movemettl itithd5, included iti the abov¢ar¢ $8 follows: ming Unre¥trErted fuDds Qen¢r41 fund 21,433 121,l74) 259 TOTAL FUNDS 259 A cU¢nIYe 12 moDth8gDd prlorye4r 12 months combiu¢d posiiion is aB follow$'. Net mov¢tll¢llt in fimds At 30.6.24 At 1.7.22 Unrestrlcted fuDdB GEner81 fvnd 19,962 3,049 23,OlJ TOTAL FUNDS 19 A aurent year 12 Mth$ andprior y¢at 12 months ¢ombin¢d net in fund4 inclwjed in th¢ abov¢ aye foilow5.' Incomg r¢8ources Rwur¢¢$ MovemeLt expetstsl fill8 Unre8trlttgJ funds Getteral fund 48.885 145,836) 3,049 yrAL FIJNDS Ilk RELAIED PARTY DISCLOSURES There w¥te te]atJ psrty transactlotts forthe year ¢nded 30 SUDE 2024.
ALTON OPERATIC AND DRAMATIC SOCIETY Detxlled Ststemettt of Finattdal ActivlthB for theyear Etsded 30 June 2024 30.6.24 30.6.23 INCOME AND ILYDOWMENrs DoDation8 Ddle¥Acks Subxriptioll5 1380 1,006 Other traditig &ttlvltlts Fulldraising 1247 luvestmellt Income Deposit wunt itit¢re# 320 loi chrttsble ac¢fvltlt Mugical ProductioD DrtiC Production 14.069 13,583 25.lJ8 Totsl kncomitig resources 27.452 2J,433 EXPENDITURE Ch•rltble A¢tlvld¢s MusAul Production Dru&ll¢ Production 14,978 14,650 21.607 I9,0 Support ¢o&ts MaDagetheTht NODA iLsuran¢¢ 466 1,786 199 390 214 653 177 190 360 194 NODA sllbscriptiou Independ¢nt Examiners Fe X¢ro subgcriptsoo 1574 Total re8ourc¢s ¢Kd 24.662 259 This py thsnotform pprtof the statutory fUtal statements PHBe 9