ZODIAC AMATEUR OPERATIC SOCIETY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH, 2025
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ZODIAC AMATEUR OPERATIC SOCIETY CHARITY INFORMATION
Charity Name: Zodiac Amateur Operatic Society
Governing Instrument Registered Charity Number 500502 NODA Membership Number 2695 Governed by Constitution revised May 2024 Chairman Matt Weaver Secretary Craig Price Treasurer Beth Stratford Bankers: HSBC 99-101 Lord Street Liverpool L2 6PG Independent Examiner: A Seddon ACMA East Woodfinlow Lower Thingwall Lane Wirral CH61 1AY
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ZODIAC AMATEUR OPERATIC SOCIETY
ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH, 2025
Charity Objectives
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The promotion and furtherance of education and public appreciation in performing dramatic and operatic arts. Predominantly through the genre of musical theatre.
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To further the development of public appreciation and taste in musical theatre.
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- To support charitable organisations and work for charitable purposes as the Committee shall from time to time determine.
Background
We are The Zodiac, an award winning musical theatre society based in Frodsham, Cheshire. We've been performing musicals for over 50 years since our foundation as a registered charity in 1968.
Trustee membership and appointment
The Board of Trustees shall be known as the Committee and is appointed annually at each AGM. It shall consist of: Chair, Secretary, Treasurer and nine members of the company to be elected by members present at the AGM. During the year all the following served as trustees of the charity
Mr M Weaver (Chair) Miss G Dougall Mr C Price (Secretary) Miss C Pennington Mrs B Stratford (Treasurer) Miss F Wellman Ms T Ellams Mr P Brownbill Mrs G Maddox Miss J Martin (until 20th Nov 24) Mr A M Garland
Organisation
The trustees meet each month and create sub groups when required.
Review of the Year
Over the past 12 months we have brought to life two very different large-scale musical productions at the Grange Theatre in Hartford - Elf and Fame.
Once again we have demonstrated our ability to stage quality productions that resonate with our audiences and fulfil our charitable purpose of developing public appreciation and taste in musical theatre.
The standard of our performances is often recognised in the form of nominations at the annual NODA awards. I'm pleased to report that in 2024 we received a total of 6 nominations in our district and I'm delighted we took home the district 8 trophies in two categories.
I'd like to thank everyone who played a part on or off-stage, however big or small. The Zodiac provides so much more than a place to perform - it is a place for you to belong.
Plans for the future
We have established a new relationship with The Hammond, Chester for our next two productions - The Producers and We Will Rock You. We have also secured a booking at the Brindley Theatre for Sister Act.
Financial Review
Results for the period are set out on page 5.
Our main source of income was from show income £37,570 (2024: 38,594). The main item of expenditure this year was in respect of show expenditure £46,187 (2024: £43,294).
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ZODIAC AMATEUR OPERATIC SOCIETY
ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH, 2025 (Cont.)
Reserves policy
We aim to hold reserves sufficient to cover all non show related costs for 12 months and £5,000 to cover any show related fees already incurred. This is currently £6,502 (2024: £6,157). There is currently a surplus on general unrestricted funds of £20,980 (2024: Surplus £19,236 ).
Risk Statement
The charity has reviewed the major risks to which it is exposed, and systems have been established to mitigate them.
The main areas are:
Financial: The trustees aim to create accurate budgets to check the viability of a show before proceeding. These budgets are monitored regularly and amendments are made when required. Operational: In the event of a rehearsal space becoming unusable for a limited time frame, other buildings within the area can be used as an alternative facility.
In the event of a production team member having to step back, other members can step in. Safeguarding of children and vulnerable adults : The trustees take advice from local councils and NODA to create a safe environment for children and adults in our productions.
Public Benefit Statement
When planning our activities for the period, the trustees gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of education and appreciation for the theatre.
Trustees' responsibilities in relation to the financial statements
Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable Accounting Standards and Statements of Recommended Practice have been
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the Charity
……………………………………………………………… Matt Weaver 22nd May 2025
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ZODIAC AMATEUR OPERATIC SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ZODIAC AMATEUR OPERATIC SOCIETY
Report to the Zodiac Amateur Operatic Society (the Trust) on my examination of the accounts for the year ended 31st March 2025 which are set out on pages 5 to 7 of your Annual Report.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause me to believe that in, any material aspect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act: or
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the accounts do not accord with those records.
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A Seddon ACMA East Woodfinlow Lower Thingwall Lane Wirral CH61 1AY
20th June 2025
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ZODIAC AMATEUR OPERATIC SOCIETY RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2025
| Funds Funds Note £ £ RECEIPTS Donations and legacies 1 3,315 0 Charitable activities 2 38,843 0 Other trading actvities 3 629 0 Investments 4 3 0 TOTAL RECEIPTS 42,790 0 PAYMENTS Charitable Actvities 5 51,173 0 Raising funds 6 136 0 TOTAL PAYMENTS 51,309 0 NET RECEIPTS/(PAYMENTS) BEFORE TRANSFERS (8,519) - TRANSFER BETWEEN FUNDS 0 0 NET MOVEMENT IN FUNDS (8,519) - RECONCILIATION OF FUNDS: TOTAL CASH FUNDS BROUGHT FORWARD AT 1ST APRIL, 2024 19,236 0 TOTAL CASH FUNDS CARRIED FORWARD AT 31ST MARCH, 2025 10,717 0 Unrestricted Restricted |
2025 2024 £ £ 3,315 3,429 38,843 39,615 629 1,458 3 0 42,790 44,502 51,173 45,607 136 66 51,309 45,673 (8,519) (1,171) 0 0 (8,519) (1,171) 19,236 20,407 10,717 19,236 TOTAL FUNDS |
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ZODIAC AMATEUR OPERATIC SOCIETY STATEMENT OF ASSETS AND LIABILITIES AT 31ST MARCH, 2025
| CASH FUNDS HSBC Current Account HSBC Deposit Account Cash Funds OTHER CURRENT ASSETS (General Fund) Ticket Sales Other Debtors TOTAL ASSETS LIABILITIES: (General Fund) Mti Licence ASSETS LESS LIABILITIES |
Unrestricted Restricted 2025 Funds Funds £ 9,125 0 9,125 165 0 165 1,427 0 1,427 10,717 0 10,717 13,112 0 13,112 169 0 169 23,998 0 23,998 3,018 0 3,018 20,980 0 20,980 |
2024 £ 18,939 162 135 19,236 0 0 19,236 0 19,236 |
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Approved by the Trustees on 22nd May 2025 and signed on its behalf by:
……………………………………………………… ……………………………………………………………… M Weaver B Stratford
The notes on page 7 form part of these accounts.
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ZODIAC AMATEUR OPERATIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH, 2025
| 1 2 3 4 5 6 |
Unrestricted Funds £ Donations and legacies Memberships 1,375 Grants 1,110 Donations 748 82 3,315 Charitable activities Show Income 37,570 Events 1,273 38,843 Other trading actvities Fundraising 629 629 Investments 3 3 Charitable Actvities Show Expenditure 46,187 Insurance 522 Stage Equipment 2,278 Memberships 320 Events 1,206 Administration Costs 598 62 51,173 Raising funds Fundraising Costs 136 136 Bank Charges Gift Aid Reclaim Bank Interest |
Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
TOTAL Unrestricted 2025 Funds £ £ 1,375 1365 1,110 2,500 748 929 82 0 3,315 4,794 37,570 38,594 1,273 1,021 38,843 39,615 629 1,458 629 1,458 3 0 3 0 46,187 43,294 522 515 2,278 76 320 480 1,206 1,080 598 93 62 69 51,173 45,607 136 66 136 66 |
Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
TOTAL 2024 £ 1365 2,500 929 0 3,429 38,594 1,021 39,615 1,458 1,458 0 0 43,294 515 76 480 1,080 93 69 45,607 66 66 |
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