Report of the Trustees and Unaudited Financial Statements For The Period 1 January 2023 to 30 June 2024 for BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Contents of the Flnancial Statements For The Period l January 2023 to 30 June 2024 Page Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 4t05 Detailed Statement of Financial Activities Independent Examinerfs Report to the Trustees of BRIERLEY HILL MUSICAL THEATRE COMPANY Reglstered Charity No 501045 We report on the accounts for the period ended 30 June 2024 set out on pages two to six. Respective responsibilitles of trustees and examiner The members are responsible for the preparation of the accounts. The members consider that an audit is not required for this year (under Section 144121 of the Charities Act 2011 (the 2011 act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act. to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(bl of the 2011 Act); and - to state whether particular matters have come to my attention. Basls of the independent examlner's report My examination was carried out in accordance with the general Direction5 given by the Charity Commission. An examination includes a review of the accounting records kept by the members and a compari50n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion is given as to whether the accounts present a true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: (l) Which gives me reasonable cause to believe that, in any material aspect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or {21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midland5 DY5 2JP Date: ... Page I BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charlty No 501045 Statement of Flnanclal Activities for the Period l January 2023 to 30 June 2024 2024 Total funds 2022 Total funds Unrestricted funds Notes INCOMING RESOURCES Incomlng resource5 from generated funds Members subscriptions Income from productions Donations Investment income Dinner dance Sundry income 2,097 138,345 2,097 138,345 1,140 75,699 84 84 60 112 112 60 Total incomlng resources 140,638 140,638 76,959 RESOURCES EXPENDED Charitable activities Cost of Generating Funds Governance c05t5 120.778 180 120,778 180 80,597 Total resources expended 120,958 120,958 80,637 NEf INCOMINGI {OUTGOING) RESOURCES BFEORE TRANSFERS 19,680 19,680 (3,678) RECONCILIATION OF FUND5 Total funds brought forward 43,843 43,843 47,521 TQTAL FUNDS CARRIED FORWARD 63,523 63,523 43,843 The notes form part of these financial statements Page 2 BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Balance Sheet As at 30 June 2024 2024 Total funds 2022 Total funds Unrestricted funds Notes CURRENT ASSEr Debtors 1,440 62,758 1,440 62,758 10,603 42,850 Cash at bank and in hand 64,198 64,198 53.453 CREDITORS Amounts falling due within one year 675 675 9,610 NET CURRENT ASSEfsiiLIABILITIES) 63,523 63,523 43,843 TOTAL ASSEfs LESS CURRENT LIABIUTIES 63,523 63,523 43,843 NEf ASSFrs 63,523 63,523 43,843 FUNDS Unrestricted funds 63,523 43,843 TOTAL FUNDS 63,523 43,843 The financial statements were approved by the Board of Trustees on.................-....-. behalf by.. and were signed on its Trustee Trustee The notes form part of these financial statements Page 3 BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Notes to the Financial Ststements for the Period l January 2023 to 30 June 2024 ACCOUNTING POLICIES Accounting conventlon The FCC is a public benefit entity withSn the meaning of FRSIO2. The financial statements have been prepared under the Charities Act 2011 and with the Regulations, 'true and fair view provisions, it is also the first year that they have been prepared under FRS102120161 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities ISORP{FRS102)). ASSErs Short Term Deposits These are the cash held on deposit at the bank. Incomlng Resources Member subscriptions and income from produrtions are recognised when re￿ived. Interest and all other income are recognised when received. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headlngs that aggregate all cost related to the category. Where costs cannot be dirertly attrlbuted to particular headings they have been allocated to actlvities on a basis consistent with the use of resources. Taxatlon The Company is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds These represent the remaining income funds of the Company that are available for spendlng on the general purposes of the Company. The notes form part of these financial ststements Page 4 BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Notes to the Financial Statements forthe Period l January 2023 to 30 June 2024 DEBTORS: AMOUNTS FALLING DUE wfTHIN ONE YEAR 2024 2022 Debtors 1,440 10,603 CREDITOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2022 Creditor5 675 9,610 MOVEMENT IN FUNDS Net movement At 1.1.23 in funds At 30.6.24 Unrestrlcted funds General fund 43,843 19,680 63,523 TOTAL FUNDS 43,843 19,680 63,523 Net movement in funds, included in the above are as follows: Incoming Resources Resources Movement expended In funds Unrestricted funds General fund 140,638 120,958 19,680 TOTAL FUNDS 140,638 120,958 19,680 The notes form part of these financial ststements Page 5 BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Detailed Ststement of Financial Actlvities forthe Period l January 2023 to 30June 2024 INCOMING RESOURCES 2024 2022 Members subscriptions Income from productions Donations Investment income Dinner dance Sundry income Total Incoming Resources 2,097 138,345 1,140 75,699 84 60 112 140,638 60 76,959 RESOURCES EXPENDED Total 2024 Total 2022 Charitable Activltles Show cost5 Future rights Room hire Ingrnico credit cards Sheryl Dance Refunds Whats on fee Scenery prop storage Service charges Merchant rental Insurance Others NODA Chqs Charity donations 110,562 73,867 6,300 4,200 60 540 810 40 30 363 219 149 1,350 1,350 529 520 74 200 120,778 212 80,597 GOVERNANCE COSTS Accountancy 180 40 TOTAL RESOURCES EXPENDED 120,958 80,637 Net Income / Expendlture 19,680 13,678) The notes form part of these financial statements Page 6 UJ O 0 ¢7) 0 ¢0 oooooc 10 YJ O CN 47) f U) O U) ￿ UJ •t r (D fD V CJ 41 10 fci * * io r roo 00 ¢ry WJ 0 O O ¢4 O (Y fs) 0 * O) t7J a* Iri r * Pi ￿00 Its r ￿ O N Q* o Ir) o o ¢0 rypc c G LL ci S o UJ