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2020-10-31-accounts

NEWQUAY DRAMATIC SOCIETY

FINANCIAL STATEMENTS

31st October 2020

Registered Charity Number: 280786

A J SOLWAY LIMITED

CHARTERED ACCOUNTANTS

Truro

NEWQUAY DRAMATIC SOCIETY

FINANCIAL STATEMENTS

for the year ended 31st October 2020

CONTENTS
Page
Annual report 1 - 2
Independent Examiner’s report 3
Statement of Financial Activities 4
Balance sheet 5
Notes to the accounts 6 - 7
The following pages do not form part of the statutory accounts
Revenue Account Appendix 1
General Account Appendix 2
Production Account Appendix 3

NEWQUAY DRAMATIC SOCIETY

ANNUAL REPORT

CONSTITUTION

Newquay Dramatic Society is registered with the Charity Commissioners (No. 280786), its principal address is Lane Theatre, Newquay, Cornwall, TR8 4PX. It is governed by a constitution adopted in January 1998.

The Holding Trustees of the Society are: The Charity Commission

The management of the Society is vested in a Management Committee (Management Trustees) comprising:

President Peter Sergeant Vice President Eileen Real Honorary Secretary Paul Sim Honorary Treasurer Andy Fox Theatre Manager Ann Masters Publicity Officer Stuart Hammond Bar Manager Paul Sim COMMITTEE MEMBERS Members/Patrons Secretary Edith Bocock Theatre Technician Roger Allen On-line Publicity Kirsty Goode-Crowe Local Publicity Tricia Roberts Assistant Theatre Manager Shirley Williams Archivist Paul Hibbert Newsletter Judith Fox

The Committee and officers retire annually at the Annual General Meeting but shall be eligible for re-election

OBJECTS, ORGANISATIONS AND ACTIVITIES

The objects of the Society are to educate the public in the dramatic and operatic arts and generally to develop public appreciation and taste for these areas.

The charity is administered by a Management Committee, consisting of elected officers and six other members of the Society.

Activities include the production of theatrical productions, the hiring out of the theatre and of the Society’s wardrobe.

Page 1

NEWQUAY DRAMATIC SOCIETY

ANNUAL REPORT continued

REVIEW OF PROGRESS AND ACHIEVEMENTS

This last year has proved extremely challenging, but the Management Committee has been able to make improvements to the building and the grounds, to deal with the cancellation and re-booking of events, to make future plans to keep Lane Theatre in the public eye and to make sure the Society stays on a sound financial footing. Many thanks must go to the dedicated individuals who have given so much time, energy and effort into this work to keep the theatre afloat.

2019 ended normally with a couple of visiting events, the Society’s Wassail Night and the usual successful Pantomime but before the Spring 2020 schedule could get going, the coronavirus pandemic intervened and we had to close the theatre to the public. Rehearsals for our own productions had to stop, but they, together with the booked visiting shows, were rescheduled for later in 2020 at first, and then for 2021. Finally, after making careful arrangements to control movement flow and to keep to the social distancing rules, we managed to arrange for two events in December 2020, albeit with reduced audiences.

Luckily, we have secured some funds from the Government Support Grants available and the local NHS Retinal Screening unit has continued to hire the theatre for its work. This, together with some of our own fund-raising, has helped to balance the books.

As for work on the theatre, some major internal redecorating and tidying has been done for which we heartily thank a small band of volunteers, some roof repairs, and the resurfacing of the central car parking area. Work is in progress on rationalising the costume department and dealing with the two shabby Portacabins; some of the redundant costumes have been sold to provide a little income.

We hope that 2021 will see the society and the theatre return to more normal existence.

Peter Sergeant – President and Chairman

FINANCES

The attached financial statements show the current state of the finances, which the Management Committee consider to be sound.

The charity’s bankers are Lloyds TSB plc, 6 Chester Road, Newquay, Cornwall.

The Independent Examiner is A J Solway Limited, Shortlanesend a firm of Chartered Accountants.

On behalf of the Management Committee

Peter Sergeant Chairman

Date:-

Page 2

NEWQUAY DRAMATIC SOCIETY

INDEPENDENT EXAMINERS' REPORT

Independent Examiners' report to the trustees on the unaudited financial statements of Newquay Dramatic Society

We report on the financial statements of the charity for the year ended 31st October 2020, which are set out on pages 4 to 7.

Respective responsibilities of the trustees and examiner

As the charity’s trustees you are responsible for the preparation of the financial statements; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7) of the Act, whether particular matters have come to our attention.

Basis of Independent Examiner’s report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the financial statements.

Independent Examiner’s Statement

In connection with our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirements

have not been met; or to which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

A J Solway Limited Chartered Accountants 37 Bosvean Road Shortlanesend TRURO Cornwall TR4 9DX

Date:

Page 3

NEWQUAY DRAMATIC SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31st October 2020

Accumulated
Fund
(unrestricted)
£
Income
Productions
5,011
Programmes
12
Subscriptions
1,505
Donations and Grants
13,279
Bar
3,351
Room hire
9,161
Raffles
153
Interest receivable
4
Other income
370
Total Income
32,846
Direct charitable expenses
Production costs
2,295
Theatre costs
18,760
Depreciation
642
Insurance
2,233
Licence and subscriptions
1,008
24,938
Other expenditure
Non-charitable trading costs
1,736
Stationery, postage and telephone
385
Accountancy and independent examiner
595
Booking System Fees
229
Bank Interest
382
3,327
Total Expenditure
28,265
Net income for the year
4,581
Fund balances brought forward
81,188

Fund balances carried forward
85,769
Total
2020
£
5,011
12
1,505
13,279
3,351
9,161
153
4
370
32,846
2,295
18,760
642
2,233
1,008
24,938
1,736
385
595
229
382
3,327
28,265
4,581
81,188
85,769
2019
£
22,976
418
1,140
75
10,817
6,254
1,341
2
-
43,023
8,663
9,480
2,351
2,371
1,309
24,174
3,931
512
595
1,436
718
7,192
31,366
11,657
69,531
81,188

The Society has no recognised gains or losses other than the net outgoing/incoming resources for 2020 and 2019. There were no movements on unrestricted funds during the year ended 31st October 2020.

Page 4

NEWQUAY DRAMATIC SOCIETY

BALANCE SHEET

at 31st October 2020

Note
Fixed assets
Tangible Fixed Assets
2
Current assets
Stocks
Cash at bank and in hand
Current liabilities
Bank Loans
Trade Creditors
Accruals

Net current assets


Represented by:
Unrestricted Accumulated Fund
Restricted Fund

Total funds
£
1,080
26,800
27,880
11,449
3,969
600
16,019
2020
£
73,907
11,862
85,769
85,769
-
85,769
£
1,292
23,175
24,467
13,258
3,970
600
17,828
2019
£
74,549
6,639
81,188
81,188
-
81,188

The notes on pages 6 and 7 form an integral part of these financial statements.

The financial statements on pages 4 to 7 were approved by the trustees on and signed on its behalf by:

P Sergeant

P Sim

Page 5

NEWQUAY DRAMATIC SOCIETY

NOTES ON FINANCIAL STATEMENTS

31st October 2020

1 Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost accounting rules and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities.

Tangible fixed assets

Depreciation of fixed assets is calculated to write off their cost, or valuation, less any residual value over their estimated useful lives as follows:

Lane Theatre – Freehold Land Nil
Lane Theatre – Freehold Property 5% straight line
Fixtures and fittings 25% reducing balance

2 Tangible fixed assets

Cost
1st November 2019
Additions
31st October 2020
Depreciation
1st November 2019
Charge for the year
31st October 2020
Net book amount
31st October 2020
31st October 2019
Lane
Theatre
£
128,863
-
128,863
56,880
-
56,880
71,983
71,983
Fixtures
and
Fittings
£
56,652
-
56,652
54,086
642
54,728
1,924
2,566
Total
£
185,515
-
185,515
110,966
642
111,608
73,907
74,549

3 Employees Remuneration

Total remuneration for the year amounted to £1,098 (2019 : £2,122).

The average number of paid staff for the year were: Box Office (part time) 1 Cleaning (part time) 1

Page 6

NEWQUAY DRAMATIC SOCIETY

NOTES ON FINANCIAL STATEMENTS

31st October 2020

4 Trustees Remuneration and Expenses

No remuneration was directly, or indirectly, paid, or payable, out of the funds for the year to any trustees or to any person or persons known to be connected with any of them.

Expenses amounting to £Nil (2019: £Nil) were reimbursed to trustees and management in respect of printing, postage, stationery, office supplies and travelling.

Page 7

Appendix 1

NEWQUAY DRAMATIC SOCIETY

REVENUE ACCOUNT

for the year ended 31st October 2020

Receipts
General Account – Appendix 2
Production Account – Appendix 3
Subscriptions and Patrons
Grants and Donations

Payments
General Account
Production Account

Excess of receipts over payments
Freehold depreciation
Fixtures and Fittings depreciation

Surplus to Accumulated Fund
£
25,328
2,295
-
642
2020
£
13,039
5,023
1,505
13,279
32,846
(27,623)
5,223
(642)
4,581
£
20,352
8,663
1,495
856
2019
£
18,414
23,394
1,140
75
43,023
(29,015)
14,008
(2,351)
11,657

Appendix 2

NEWQUAY DRAMATIC SOCIETY

GENERAL ACCOUNT

for the year ended 31st October 2020

Receipts
Bar
Room Hire
Raffles
Costume Sales
Interest receivable
Payments
Bar
Rates and water
Light and heat
Telephone
Insurance
Licences and subscriptions
Stationery and postage
Cleaning and box office
Premises expenses
Repairs and renewals
Accountancy fees
Booking System Fees
Bank Loan Interest


Deficit for year
£
1,736
394
3,285
384
2,233
1,008
1
1,098
4,339
9,644
595
229
382
2020
£
3,351
9,161
153
370
4
13,039
(25,328)
(12,289)
£
3,931
629
2,840
478
2,371
1,309
34
2,122
2,776
1,113
595
1,436
718
2019
£
10,817
6,254
1,341
-
2
18,414
(20,352)
(1,938)

Appendix 3

NEWQUAY DRAMATIC SOCIETY

PRODUCTION ACCOUNT

for the year ended 31st October 2020

Receipts
Outside Performances
Winter Wonderland
Upside Down
The Odd Couple
Ladies in Lavender
No Exit
Programmes

Payments
Winter Wonderland
Upside Down
Ladies in Lavender
The Odd Couple
No Exit
Dog Life Neighbours
The Thrill of Love
A Bunch of Amateurs
Programmes
Fundraising
Advertising

Surplus for the year
£
-
-
-
-
679
78
63
96
50
127
1,202
2020
£
4,250
-
-
-
21
740
5,011
12
5,023
(2,295)
2,728
£
272
409
1,523
1,466
-
-
-
-
253
461
4,279
2019
£
9,182
1,156
1,719
5,924
4,995
-
22,976
418
23,394
(8,663)
14,731