Headquarters: Collegian House 41 Bradford Road Dewsbury WF13 2EB
Registered Charity No. 511706
Trustees’ Annual Report for the Year Ending 30[th] September 2023
Collegian House is a Grade 2 listed building which is owned by the Society. The title to the land has been transferred to the Official Custodian for Charities in trust for the charity by an order dated 31[st] August 2018.
The building has four floors: Cellar which stores ‘properties’. Ground floor, which has a lounge, a wardrobe room, a kitchen and toilets. First Floor, which is a large room used as a rehearsal area. Top Floor is a workshop for building and storing scenery for our shows.
The Society is run by an Executive Committee elected in accordance with the Society’s Constitution at the Annual General Meeting.
The Executive Committee henceforward referred to as ‘Trustees’ meet once per month or more regularly as and when required.
The Charities Commission has been provided with an updated copy of the Society’s Constitution and a current list of Trustees and their personal details.
The Financial Report attached reflects the difficulties of fulfilling our aims and objectives to the extent that we would wish but the Trustees are given expert guidance from our Treasurer continuously. The accounts show at note 12 funds of the Charity. All funds are unrestricted, currently. Of those, £4,750 is designed for repair and replacement of building fabric, fixtures and fittings and other fixed assets.
Our only significant working capital requirement is to meet the costs of staging a performance before the full amount of ticket and other income has been realised. Our policy is that we should have sufficient reserves to be able to cover our costs for a show before committing to a performance.
Ever increasing production costs plus smaller audiences are a problem. Since the ‘Lockdown’ a lot of our local groups and associations have not got back into the habit of organising collective outings. However, during the year we did organise and present the following activities in North Kirklees:
October 2022 Musical Concert
The venue was St. Paul’s Church Hall Hanging Heaton. Well received and full houses.
Page 1 of 2
January 2023
‘Aladdin’ the Pantomime
This should have been presented at Dewsbury Town Hall but had to relocate to Batley Town Hall at the last minute because of suspected structural faults to the stage at Dewsbury.
This caused tremendous inconvenience as Batley has a capacity of only 200 and well over 300 tickets had been sold for the Sunday performance at Dewsbury. It was necessary to present two extra performances to accommodate the demand for tickets.
There was a BSL interpreted performance on the Saturday Evening. 20 tickets were donated to a local charity.
June 2023
‘The Full Monty the Musical’ the ‘main’ show of the year
Four performances were staged and were most successful in spite of the fact that a week before opening night the venue was changed from Batley Town Hall to Dewsbury Town Hall because of flood damage at Batley.
There was a BSL interpreted performance on the Saturday Evening.
September 2023
Cheese and Wine Afternoon
A social day for members and friends which also served as a money raiser.
We continue to encourage local talent of any age, for instance the pantomime always contains teams of young people who act as dancers and chorus members.
We are a Society that makes new members welcome no matter where their interests lie i.e. on stage, backstage, front of house, wardrobe and costumes, set building etc.
The Society is affiliated to the National Operatic and Dramatic Association.
The Trustees declare that they have approved the Trustees’ report above
Signed on behalf of the Charity’s Trustees
X
Malcolm Whitehead Kenyon Trustee
22[nd] February 2024
Page 2 of 2
DEWSBURY COLLEGIANS AMATEUR OPERATIC SOCIETY
Annual Accounts
For the year ended 30 September 2023
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
| Contents | Page |
|---|---|
| Report of the Independent Examiner | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 |
Page 2 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Report of the Independent Examiner
I report to the trustees on my examination of the accounts of the above charity (‘the Charity’) for the year ended 30 September 2023, which are set out on pages 4 to 8.
Responsibilities and basis of report
As the Charity’s 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 Charity’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 to believe that in any material respect:
-
1 accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2 the accounts do not accord with those records; or
-
3 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 this report in order to enable a proper understanding of the accounts to be reached.
Signed by:
Stephen C Hartley FCA 2 Mayfield Hipperholme HALIFAX HX3 8JY 30 November 2023
Page 3 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Statement of Financial Activities
| Notes 1,2,3 Income Income from Shows and Plays Show Deposit Refunded 3 Income from other Events Subscriptions 4 Grants & Donations 5 Costume Hire, Photoshoots etc Total Expenditure Expenditure on Shows and Plays Expenditure on other Events Society Expenses Building Expenses Depreciation 6 Total Net Income/(Expenditure) Reconciliation of Funds Total Funds Brought Forward Net Movement in Funds Total Funds Carried Forward |
Unrestricted Funds 2023 £ Unrestricted Funds 2022 £ 26,332 20,490 763 - 655 514 1,290 690 498 2,858 150 282 |
|---|---|
| 29,688 24,834 |
|
| 24,119 29,309 207 118 1,860 1,750 3,795 2,544 389 667 |
|
| 30,370 34,388 |
|
| (682) (9,554) |
|
| 51,729 61,283 (682) (9,554) |
|
| 51,047 51,729 |
Page 4 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Balance Sheet
| Balance Sheet | ||
|---|---|---|
| Notes 1,2,3 Fixed Assets Buildings 6 Fixtures & Fittings 6 Production Equipment 6 Total Fixed Assets Current Assets Stocks 7 Prepayments & Sundry Debtors 8 Cash at Bank and in Hand 9 Current Liabilities Advance Ticket Sales Accruals & Sundry Creditors 10 Current Assets less Current Liabilities Total Net Assets Funds of the Charity Unrestricted Funds 12 Total Funds |
2023 £ 2022 £ 36,271 36,271 785 1,114 238 - |
|
| 37,294 37,385 |
||
| 62 726 13,468 |
- 120 14,343 |
|
| 14,256 14,463 |
||
| (360) (143) |
- (119) |
|
| (503) (119) |
||
| 13,753 14,344 |
||
| 51,047 51,729 |
||
| 51,047 51,729 |
||
| 51,047 51,729 |
The notes on pages 6 to 8 form an integral part of these accounts.
Approved by the Trustees and signed on their behalf by:
Hilary Wainwright, Treasurer
30 November 2023
Page 5 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Notes to the Accounts
1 Basis of Preparation
These accounts have been prepared on an accruals basis under the historical cost convention in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities and with the Financial Reporting Standard FRS102 and with the Charities Act 2011.
2 Income Recognition
All income is recognised when we are entitled to receive it and the amount expected to be received can be reliably measured. Specific sources of income are treated as follows:
Shows, Plays and other Events - income is recognised when the performance etc has taken place.
Subscriptions - is recognised in the year that membership is provided.
Donations and Grants - are recognised in the year received unless they:
-
relate to a particular event or performance, in which case they are recognised when that event or performance has taken place.
-
relate to the purchase of fixed assets when they are treated as deferred income and amortised over the useful life of the related assets.
-have specific conditions attached, such as achieving certain results or relating to a period of time, in which case recognition is deferred and released when those results are met or over the agreed period of time.
Donated Goods - Whilst some donated goods are received, they are generally small and impractical to value so are not recognised in the accounts but are very much appreciated.
Volunteers - We are a Musical Amdram and have no employees but many members and other volunteers who perform all aspects of the work involved in running a theatre 'company'. Our performers, set designers and builders, costume and prop makers, stage crew, ticket management, advertising and all legal, financial and other administration is done by our volunteers. Without them we would not exist and their contribution is both immeasurable and impractical to value.
3 Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing us to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Show Deposits and Advance Licenses - It is common to secure rights to shows and plays some time in advance of the performances. Under normal circumstances, the performance should make a profit and the payments are recognised as an asset until the performance takes place. Where it is uncertain that a show will make a profit, the deposit is written off in the year it is paid or as soon as the view of profitability alters, if later. At the year end, total advance payments expensed but potentially recoverable should the performances not take place totalled £Nil (2022: £1,738) because we received a refund of £763 being a deposit written off in the year to 30 September 2020 and we have not yet selected a replacement show.
Page 6 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
4 Subscriptions
Covid restrictions for amateur productions prevented production activity between March 2020 and the end of 2021. This year was our first normal year of productions. Last year, we waived subscriptions for those who had joined only for the production that had to be abandoned in 2020 and postponed until 2022.
5 Grants & Donations
| nts & Donations | |
|---|---|
| General Donations Government Covid Restrictions Grants Total |
2023 £ 2022 £ 498 191 - 2,667 |
| 498 2,858 |
6 Fixed Assets
Fixed Assets are capitalised at historical cost and depreciation is provided on a straight-line basis to write down assets to their estimated residual values over their expected useful lives as follows: Land and Buildings No depreciation Fixtures & Fittings and Production Equipment 5 years
| Cost at 1 Oct Additions in the year Cost at 30 Sept Depreciation at 1 Oct Charge for the year Depreciation at 30 Sept Net Book Value at 30 Sept |
Buildings £ Fixtures & Fittings £ Production Equipment £ 2023 Total £ 2022 Total £ 36,271 1,967 3,730 41,968 41,339 - - 298 298 629 |
|---|---|
| 36,271 1,967 4,028 42,266 41,968 - 853 3,730 4,583 3,916 - 329 60 389 667 |
|
| - 1,182 3,790 4,972 4,583 |
|
| 36,271 785 238 37,294 37,385 |
7 Stocks
Stocks are valued at the lower of cost or net realisable value.
8 Prepayments & Sundry Debtors
These are measured at their recoverable amount or the amount paid in advance for goods or services.
| Prepayments Sundry Debtors Balance at 30 September |
2023 £ 2022 £ 726 - - 120 |
|---|---|
| 726 120 |
Page 7 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
9 Cash at Bank and in Hand
Represents money in our Current and Deposit Accounts and money about to be banked.
10 Creditors and Provisions
Creditors and provisions are recognised where there is a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
| unt after allowing for any trade discounts due. | |
|---|---|
| Utilities Accruals Sundry Creditors Balance at 30 September |
2023 £ 2022 £ 63 19 80 100 |
| 143 119 |
11 Liability to Taxation
As a registered charity, we are exempt from income and corporation tax to the extent that our income and gains are applied towards our charitable objects and for no other purpose. We cannot recover Value Added Tax and the irrecoverable amount is therefore included in the relevant costs in the Statement of Financial Activities.
12 Funds of the Charity
All funds are unrestricted, currently. Of those, £4,750 is designated for repair and replacement of building fabric, fixtures and fittings and other fixed assets.
13 Trustee Remuneration and Expenses and Related Party Transactions
None of the Committee members received any remuneration. Last year, a cleaning company run by a Trustee was paid a fee of £300 to clean our building. This was agreed on an arms-length basis and in line with Charity Commission guidance on payments to Trustees. All other expenses paid were for reimbursement of authorised and receipted payments made on behalf of the Society.
Page 8 of 8
DEWSBURY COLLEGIANS AMATEUR OPERATIC SOCIETY
Annual Accounts
For the year ended 30 September 2023
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
| Contents | Page |
|---|---|
| Report of the Independent Examiner | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 |
Page 2 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Report of the Independent Examiner
I report to the trustees on my examination of the accounts of the above charity (‘the Charity’) for the year ended 30 September 2023, which are set out on pages 4 to 8.
Responsibilities and basis of report
As the Charity’s 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 Charity’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 to believe that in any material respect:
-
1 accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2 the accounts do not accord with those records; or
-
3 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 this report in order to enable a proper understanding of the accounts to be reached.
Signed by:
Stephen C Hartley FCA 2 Mayfield Hipperholme HALIFAX HX3 8JY 30 November 2023
Page 3 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Statement of Financial Activities
| Notes 1,2,3 Income Income from Shows and Plays Show Deposit Refunded 3 Income from other Events Subscriptions 4 Grants & Donations 5 Costume Hire, Photoshoots etc Total Expenditure Expenditure on Shows and Plays Expenditure on other Events Society Expenses Building Expenses Depreciation 6 Total Net Income/(Expenditure) Reconciliation of Funds Total Funds Brought Forward Net Movement in Funds Total Funds Carried Forward |
Unrestricted Funds 2023 £ Unrestricted Funds 2022 £ 26,332 20,490 763 - 655 514 1,290 690 498 2,858 150 282 |
|---|---|
| 29,688 24,834 |
|
| 24,119 29,309 207 118 1,860 1,750 3,795 2,544 389 667 |
|
| 30,370 34,388 |
|
| (682) (9,554) |
|
| 51,729 61,283 (682) (9,554) |
|
| 51,047 51,729 |
Page 4 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Balance Sheet
| Balance Sheet | ||
|---|---|---|
| Notes 1,2,3 Fixed Assets Buildings 6 Fixtures & Fittings 6 Production Equipment 6 Total Fixed Assets Current Assets Stocks 7 Prepayments & Sundry Debtors 8 Cash at Bank and in Hand 9 Current Liabilities Advance Ticket Sales Accruals & Sundry Creditors 10 Current Assets less Current Liabilities Total Net Assets Funds of the Charity Unrestricted Funds 12 Total Funds |
2023 £ 2022 £ 36,271 36,271 785 1,114 238 - |
|
| 37,294 37,385 |
||
| 62 726 13,468 |
- 120 14,343 |
|
| 14,256 14,463 |
||
| (360) (143) |
- (119) |
|
| (503) (119) |
||
| 13,753 14,344 |
||
| 51,047 51,729 |
||
| 51,047 51,729 |
||
| 51,047 51,729 |
The notes on pages 6 to 8 form an integral part of these accounts.
Approved by the Trustees and signed on their behalf by:
Hilary Wainwright, Treasurer
30 November 2023
Page 5 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
Notes to the Accounts
1 Basis of Preparation
These accounts have been prepared on an accruals basis under the historical cost convention in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities and with the Financial Reporting Standard FRS102 and with the Charities Act 2011.
2 Income Recognition
All income is recognised when we are entitled to receive it and the amount expected to be received can be reliably measured. Specific sources of income are treated as follows:
Shows, Plays and other Events - income is recognised when the performance etc has taken place.
Subscriptions - is recognised in the year that membership is provided.
Donations and Grants - are recognised in the year received unless they:
-
relate to a particular event or performance, in which case they are recognised when that event or performance has taken place.
-
relate to the purchase of fixed assets when they are treated as deferred income and amortised over the useful life of the related assets.
-have specific conditions attached, such as achieving certain results or relating to a period of time, in which case recognition is deferred and released when those results are met or over the agreed period of time.
Donated Goods - Whilst some donated goods are received, they are generally small and impractical to value so are not recognised in the accounts but are very much appreciated.
Volunteers - We are a Musical Amdram and have no employees but many members and other volunteers who perform all aspects of the work involved in running a theatre 'company'. Our performers, set designers and builders, costume and prop makers, stage crew, ticket management, advertising and all legal, financial and other administration is done by our volunteers. Without them we would not exist and their contribution is both immeasurable and impractical to value.
3 Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing us to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Show Deposits and Advance Licenses - It is common to secure rights to shows and plays some time in advance of the performances. Under normal circumstances, the performance should make a profit and the payments are recognised as an asset until the performance takes place. Where it is uncertain that a show will make a profit, the deposit is written off in the year it is paid or as soon as the view of profitability alters, if later. At the year end, total advance payments expensed but potentially recoverable should the performances not take place totalled £Nil (2022: £1,738) because we received a refund of £763 being a deposit written off in the year to 30 September 2020 and we have not yet selected a replacement show.
Page 6 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
4 Subscriptions
Covid restrictions for amateur productions prevented production activity between March 2020 and the end of 2021. This year was our first normal year of productions. Last year, we waived subscriptions for those who had joined only for the production that had to be abandoned in 2020 and postponed until 2022.
5 Grants & Donations
| nts & Donations | |
|---|---|
| General Donations Government Covid Restrictions Grants Total |
2023 £ 2022 £ 498 191 - 2,667 |
| 498 2,858 |
6 Fixed Assets
Fixed Assets are capitalised at historical cost and depreciation is provided on a straight-line basis to write down assets to their estimated residual values over their expected useful lives as follows: Land and Buildings No depreciation Fixtures & Fittings and Production Equipment 5 years
| Cost at 1 Oct Additions in the year Cost at 30 Sept Depreciation at 1 Oct Charge for the year Depreciation at 30 Sept Net Book Value at 30 Sept |
Buildings £ Fixtures & Fittings £ Production Equipment £ 2023 Total £ 2022 Total £ 36,271 1,967 3,730 41,968 41,339 - - 298 298 629 |
|---|---|
| 36,271 1,967 4,028 42,266 41,968 - 853 3,730 4,583 3,916 - 329 60 389 667 |
|
| - 1,182 3,790 4,972 4,583 |
|
| 36,271 785 238 37,294 37,385 |
7 Stocks
Stocks are valued at the lower of cost or net realisable value.
8 Prepayments & Sundry Debtors
These are measured at their recoverable amount or the amount paid in advance for goods or services.
| Prepayments Sundry Debtors Balance at 30 September |
2023 £ 2022 £ 726 - - 120 |
|---|---|
| 726 120 |
Page 7 of 8
Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2023
9 Cash at Bank and in Hand
Represents money in our Current and Deposit Accounts and money about to be banked.
10 Creditors and Provisions
Creditors and provisions are recognised where there is a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
| unt after allowing for any trade discounts due. | |
|---|---|
| Utilities Accruals Sundry Creditors Balance at 30 September |
2023 £ 2022 £ 63 19 80 100 |
| 143 119 |
11 Liability to Taxation
As a registered charity, we are exempt from income and corporation tax to the extent that our income and gains are applied towards our charitable objects and for no other purpose. We cannot recover Value Added Tax and the irrecoverable amount is therefore included in the relevant costs in the Statement of Financial Activities.
12 Funds of the Charity
All funds are unrestricted, currently. Of those, £4,750 is designated for repair and replacement of building fabric, fixtures and fittings and other fixed assets.
13 Trustee Remuneration and Expenses and Related Party Transactions
None of the Committee members received any remuneration. Last year, a cleaning company run by a Trustee was paid a fee of £300 to clean our building. This was agreed on an arms-length basis and in line with Charity Commission guidance on payments to Trustees. All other expenses paid were for reimbursement of authorised and receipted payments made on behalf of the Society.
Page 8 of 8