WINCHESTER DRAWITIC SIXIErY
TRUSTEES. REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Principal address
nd Re81slered Offlce
Chesll Theatre. Chesll St￿et. Winchester 5023 OHU
Charlty number
285043
Company number
01621492 (England and Wales)

WINCHESTER ORAMATIC SOCIETY
Trustees, Report lor the year ended 31 Marth 2024
The trustees present their report and accounts for the year.
Strudur*. So￿r￿a￿te and management
Winchester Dramatic Society is a charitable company limited by guarantee. The charity's maln object5 3Te
"to promote, maintain, improve and advance public education particularly by the production of educational
plays and the encouragement of the arts."
The trustees who served during the year are:
Joanne
Ashwell
Peter
8ateson
Stephanie Danbv
Martin
Humphrey
Tom
Humphreys Retired 27 October 2023
Sarah
Jacobs
David
James
Peter
Llddiard
Terrance Lohr
David
Srnall
Alec
Walters
Appointed 27 October 2023
The charity structure Is a Board of Trurtees (also known as the Executive Committeel are also dirertors
for the purpose of company law.
The charity is governed by its Memorandum and Articles of A550tiation.
There are no speclftc restrlctlons Imposed by ary 8overnln8 document concernln8 the way In whlch the
charity operates.
Oblèrtlves and artl¥ltles
The charlty seeks to attain these oblertlves by presentlng a varfed programme of In-house and vSsltln8 drama
productions. by running 3 youth theatre with youth and children's workshops, providing active social
and community outreach Pfo8rammes and by maintainin8 and Imwovini the hist¢)ric Ches11 Theatre bulldln8.
There has been no change in the policies adopted In furtherance of the objects durlng the year.
Durln8 the year the charity has presented a varied pro8ramme of drama. run youth and chlldren's workshops
and productlons, welcomed several visitin8 prthjuctions to the Che5il Theatre, provlded active soclal
2nd outreath programmes and continued to carry cyjt maint•n>n¢• and improvèment of the Grade Il• Chesil
Theatre building Ithe former church of St Peter Chesill.
The chartty's main dependency is upon the seNices of unpaid volunteers, and it also receives donations
throughout the year.

Flnantial Revlew
The accounts for the year ended 31 March 2024 show a net surplus for the year of £91,51412023 £81.4921
which has been taken to reserves.
At the balance Sheet date the charity had net reserves of £l,In7,45812023 £995,944), the majority of which
15 held in the charity's bank accounts. Accordingly there appears to be no dilficulty in fulfilling the charity's
finan¢ial obligations.
The trustees continue to aim to enhance the charitvs reserves. havong regard to the nature ot the medieval
building it occupies and the continuing plans to enhan¢e the facilities provided.
Followin8 the purchase of 14 Chesil Street. the'stobles" buildin8 was brought into use for storage purposes.
Plans for the Soclety's proposed new annexe were submitted to the Local Planning Authority in summer 2023.
Dlscussions have subsequently continued with the planners, with a ￿1ghtlY revtsed scheme presented in
September 2024. Other in¥estl8•tions and surveys have continued whuilst awarting plannin8 consent.
In addition to the net reserves mention•d •bov•. • further É90.(KKJ h•$ been promised by the Winchester Gty
Council and Town Forum towards ihe Cost of the development, payable as a proportlon of expendlture
as it is incurred.
In September 2024 the trustees Comp￿ted the acqtslsrtlon of the freehold of the exlstin8 theatre from the Church
Commissioner5 at a price of £1 plus legal costs. This purchase improve5 the Chari￿$ security of tenure,
stTen8thens its asset basè, and ènhancès the charit¢s ability to raise loans if that were jud8ed appropriate.
Asset cover for funds
Note 9 sets out an analysis of the assets atlributable to the vari¢yJs funds and a desLYiPtion of the trusts.
These assets are sufficient to meet the charity's oblqation5 on a fund by fund basis.
This rep(xt has been prepared in accordance with the special prtwlslons of the Companies Act 2C(h relating
to sm•ll companies and the Statement of Rectynmended Prartice.. Accounting and Reportin8 by Charitie5.
On behalf of the eoard of Trustees
Ls
Date: ITr. 10. 2024

WINCHESTER DIIAMATIC soaEtY
Independent Examlnef's Report
to the Trustees of Wlndbester Dram*lc Sodety
I report on the accounts for the charity for the year ended 31 March 2024 whKh are set out on Pa8es 5 to 9.
R*spectlve responsibilities of trustees and examlnèr
The t¥U5tees and directors are responsible lor the preparation of the accounts. They corTrsider that an audit
is not required for this year under section 144 of the Charities Att 2011 and ihat an independent
examination is needed.
Havin8 Satisfied myself that the chartty is not subject to an 4udil under Company law and 15 el￿￿ble for
Indepèndènt Èxamination, it Is my responsibility to=
111 examine the accounts under se¢tton 145 of the Charttles *£t 2011..
121 follow the procedures lald down in the 8en¢r•l dirertions given ty the Charity Commlsslon (under sectlon
14515llbl of the Charities Act 2011,. and
131 state whethtr particular matters have come to my attention.
8asls ol Independent ex•mlner's rèport
My examination was carried out in accordance with the qeneral directions gib*n by the Charity Commission.
An examination includes a rèvièw ofthe a¢c¢untin8 records kept by the charity and a comparix>n of the
accounts presented with those records. it also include5 consideration of an¥ unusual rtems or disclosures
In the accounts, and seèking Èxplanations from you as the trustees concerninq any such matters. The
procedures undertaken do not provlde all the evidence ihat would be reqylred in an audit, and con5equentlv
no opinion is given as to whether the accounis present a true and fair view and the report Is Ilmlted to those
Matte￿ set out in the st•t*ment below.
Independent examlner's statement
In connection wilh my examinatson. no matter has come to my attention:
111 which gives me reasonablè caus* to believe that in •ny material respect the reqU1￿Ments.
lal io keep èctounting records in accordance with the Companies Act 21Th.' and
Ibl to prepare accounts which accord with the accountin8 records, tomply with the accountin8
requirements of the CompanSes Act 21x6 and wlth tht metlmxls and principles of th* Statement
of Recomrn@nd@d Practit@.' Aecountinq and R•portin8 by Charsties hav• not b••n m•t' or
121 to which, in my opinÉon. attention should be drawn in older to enable a proper understandin¥
of the accounts to be réathÈd.
Sarah Whatton AC4 cfA
Chartered Aceountant IICAEWI
Marble Accounting
4 Charlecote Mew5
Staple Gardens
Winchester
S023 8SR
Date.. 11 .10 . 2024

WINCHESTER DRAMATIC SOCIETY
ststement of Flnandal Artmtles
for the year ended 31 Marth 2024
Unrestrlrted Desl8nated Restritted
Notss ienernl fvnd
fund
fund
Total
2024
Tot•1
2023
In¢omlni resources
Fund raising & donations
Interest receivable
Prodvctions
Bar
Adult/Student Subscriptions
Youth Theatre
Hire of thc•lr¢. props, costumes
GoveTnmenl Grnnts
Other Income
31,341
14,742
52.096
13.468
?A.All
60.152
14,742
52,096
13,468
7,￿5
3,740
464
43.502
5,290
51,104
15,512
6,434
5,028
650
3,740
464
12
Total Incomlni resourc•s
122
28￿11
151,676
127,531
ftesourc•s expended
Dlr•d tharlt•bl* exp•ndltuY•
Productlons
Bar
Cost of fund ralsin8
Youth Theatre
Cost of hlrlngs
Support ¢osts
22,940
s,oii
548
722
22,940
5.011
12,018
4,721
272
810
62
8,845
722
8.628
8.628
Olh•r expendlture
Management and admlnlstratlon
12,361
12.361
10,881
Depre¢latlon
9,952
9.952
8,431
Total resovr¢e5 expended
60.162
60,162
46040
N•t In¢omlni r•sourc•s
61,703
la￿11
91,514
81.492
Transfer between funds
70,6521
80,(m I
9.3481
movement In lunds
7.9491
19A63
91,514
81.492
Fund balances at l Aprll 2023
28.672 888,CnO
79,272
995,944
914,452
Fund balan¢e5 at 31 Marih 2024
20.72Y
968.IXX) ¥735 1,087.458
995,944

WINCHESTER DRAMATIC soaETY
B•lan¢e Sheet as at 31 Marth 2024
2014
2023
Notes
Flxed asmts
Tangible assets
35L217
308,817
Current •$setg
Stock5
Debtors
Cash at bank and in hand
1,077
20,367
718,(64
739,508
643
30,455
659,178
690,276
Credltors..
(amount5 fallln8 due wlthln one yearl
3.267
3.149
Net current •ssets
736.241
687,127
Total •$sets Iws current Il•bllftl
LI￿7.458
995,944
Income funds
Restricted fund
Designated fund
Unrestrirted general fund
98,735
8.(IXI
20,723
79,272
888,C
28,672
1,087,458
99S,944
The company is entitled to the exemption from the audit requirement contained in sertion 477 of the
Companie5 Acl 2LKfj for the year ended 31 March 2024. No member of the Company has deposited
a notice, persuant to section 476. requirinq an audit of these atcounts under ihe requirements of the
Companiès Act 2C(6.
The trustees/directors acknowledge their re5pon5ibilities for ensuring that the company keeps ac¢ountin8
records which comply with section 386 of the Act and for preparing accounts which give a true and
fair vltw of thè state of the affairs of the company as at the end of the financial year and of its incoming
resources and appllcatlon of resources, including its income and expenditure, for the financial year
in accordance with the requiTement5 of sections 394 and 395 and which thherwlse comply with the
requifements of the Companies Act 2￿6 relating to accounts, so far as applicable to the companv.
The accounts were approved by the Board on
I?. ￿.2024
Trustees
ab
Company registration number 1621498

WINCHESTER DRAMATIC SOCIETY
Notès to the Flnantlal Statements
for the year ended 31 Marth 2024
l. Accounilng pollctes
1.1 Basls of preparatloN
The accounts are prepared under the historital cost convention and in accordance with the
Financial Reporting Standard applicable in the UK and Republtc of Ireland IFRS1021 and the
Statement of Recommended Prarti¢e.' k¢ountin8 and Reporting by Charities116 july 20141.
1.2 Incomlni resourt•s
Grant5 of a revenue nature are credited to income only when the conditions for receipt
have been satlsfled. Donations are credited to income when they become receivable.
All turnover Is associated with the objects and actiwties of the charity and relares whollv
to the United Klngdom.
1.3 Tan#lblo assets and d•pr•da*loh
Tan8lble flxed assets other than freehold or long leasehold land are stated at cost le55
depreciation. Depreciation is provided at rates calcvlated to write off the cost le5$
estimated re51dual value of each asset over its e)tDecled useful life, as follows..
FrèÈhold & lon8 leasÈhold land & buildin85
Elertrbcal equlprnent lexcludlng stage Ilghtln81
Sla8e118htSnR,' fixtures. flttinRs & equlpment
IO% straight line
IO% straliht line
1.4 Stock
Stock15 V31ued at the lower of cost and net reallsable value.
1.5 Fund accountln¢
The charity's fund5 consist of a restrlcted fvnd. a designated fund and a 8eneral fund.
1.6 Alloutlon af costs
Costs incurred by the charity are ollocaled to the cos1 categories for which ihey were
incurred. Overhead costs are allocated between administration. fundraising and publicity
and support costs In dlrert proportlon to their usagè.
2. Trust•es
None of the trustees, or any persons connected with them. received any remuneration
during the year. Five of them were reimbursed a total of £11,551 for production. bar, youth theatre. support
and administration expenses12023- four were reimbursed £8,219).
3. Employees
There were no employees durlng the year.
4. Transf•r5
The trustee5 have approved the transferof E65.IMXI from the unre5trirted general fund
to the designated fund.

S. Totsl resources expended
Stsff
Dewe(ktSM Other
Total
2024
Total
Z023
Dirert ¢harlLible expendlture
PToductlon costs
Bar costs
Cost of fund raisin8
Youth Theatre costs
Cost of hirlngs
22,940
5.011
548
722
22,940
5,011
12,018
4,721
272
810
62
722
Support costs
Heat, light, rent, water and rates
Stationery, post38e. telephone
6,889
1,739
6,425
2,420
1,739
Other expendlture
Repairs and maintenance
Insurance
Professlonal fees
sundry
6,125
4,834
6.125
4.834
1,633
7,938
1,402
1,402
1,310
D•pr•cl•tlon
9,952
9.952
8,431
9,gS2
50,210
60,162
46,040
6. Tanilbl• Ilx•d ass•ts
Land and
bulldln
UthtSn&
flxtures
fittlny and
equlpmenl
Totsl
Cost
At l Aprll 2023
Addltlons
Disposals
At 31 March 2024
282.329
13.679
106,535
38,673
9,3481
135.860
388.864
52,352
9.3481
431
296.0(
Depreclatlon
At l April 2023
Charge for the year
On disposals
At 31 March 2024
80.047
9.951
9,3481
80.6SI
80.047
9.952
9.3481
8Q,651
14et book value
At 31 March 2024
2%,IX
55,209
351,217
As at 31 March 2023
282,329
26,488
308,817
7. Debtors
2014
2023
Prepayments. accrue(I Income including Gfft Ald tax refund
20,367
30,455
8. Credltors.. amounts fallin8 due within one year
Sundry creditors
3,267
3,149

9. Funds
Fund balances at 31 March represented by
Tangible fixed assets
Current assets
Creditors.. amounts fallin8 due within one year
351.217
739.508
3,2671
1,087,458
308,817
690,276
3.1491
99S,944
Th• R•5tr1rt•d Imwov•m•nt and Oevelopment Fund tontains money that has been
donated or granted to the charity specifically for the purpose of rhe improvement and
development of the Theatre which may not be used for other purposes. together with assets
bought with such money. In additoon to the balance shown below. a further É90.(m has
been promlsed by the Winchester City Council and T¢)wn Forum, payable a5 a proportlon
of development expenditure as it is incuffed.
Restrlcted Fund balance at l Aprll 2023
Change in year
Restricted Fund balante at 31 M3r¢h 2024
79,272
19,463
98,735
This is made up as lollows..
Cash at Bank
Development project
Improvements to theaire
57,184
41,551
98,735
The Deslinattd Imyovement and Devdopment Fund contalns money that the Trustees
have decided to Dut on one side with the intention that it should be used for the improvement
and development of the Theatre. its facilitses and equipment. toÉethÈr with assets bought with
such money. The funds couSd however be used for other purposes if the Trustee5 $0 decided.
Designated Fund balance al l Aprll 2023
Change in year
Transfer Irom Genèral Fund to Desiqnated Fund
Desl8nated Fund balance at 31 March 2024
888,(KK)
80,tKJ)
968.0))
Thls Is made up as follows..
Cash at Bank
Development project
Improvements to theatre
715,518
238,824
13,658
968.C
The General Fund tontalns vnrestrirted funds and assets. available for any appropriate
use by the Trustees, who alm to keep £I5-20,(￿ In thls fund.
General Fund balance at l April 2023
Change in year
General Fund balance at 31 March 2024
28,672
7,9491
20,723
This Is made up as follows-
Cash in hand and at Bank
Net balance of stocks, debtor5 and credit¢)rs
2,$46
18,177
20,723