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2025-09-30-accounts

Headquarters: Collegian House 41 Bradford Road Dewsbury WF13 2EB

Registered Charity No. 511706

Trustees’ Annual Report for the Year Ending 30[th] September 2025

The Dewsbury Collegians Trustees:

The purpose and main objective of the Dewsbury Collegians AOS is to educate the public in the dramatic and operatic arts, to further the development of public appreciation and taste in the said arts.

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.

Page 1 of 3

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 2024 Allo Allo 2

The venue was St. Paul’s Church Hall Hanging Heaton. The production was well received and we had full houses. This success was particularly notable given a last-minute casting change. Despite the short notice, the incoming performer integrated seamlessly into the production, delivering a confident and polished performance that maintained the overall quality of the show. The audience were very complementary of the set and staging.

December 2024 Carol singing

A social day for members and friends where we performed Christmas carols at a local care home to spread Christmas spirit within the community.

January 2025

‘Cinderella’ the Pantomime

Five performances were staged, each drawing strong and enthusiastic audiences. This year, a change was made to the performance schedule, with the evening shows starting earlier than in previous years. This adjustment proved to be a tremendous success, making it easier for families and younger audience members to attend, and contributing to the consistently high turnout across all performances. Audience feedback was that the whole production was as good as a professional show. This strong response was a testament to the hard work and dedication of everyone involved in bringing the pantomime to life.

Page 2 of 3

June 2025 ‘The Wizard of Oz’ the ‘main’ show of the year

The main show took place at Dewsbury Town Hall, where we were delighted to perform to wonderful audiences across the run. Attendance was strong, and the atmosphere throughout was warm, engaged, and highly supportive. Audience members were very complimentary about the production, praising the overall quality, energy, and professionalism displayed on stage.

A particularly rewarding aspect of the show was the involvement of children from the local area as part of the cast. Their enthusiasm, commitment, and talent brought an added vibrancy to the performance and were greatly appreciated by audiences. It was especially encouraging to see the impact this experience had on them, with several expressing a keen interest in taking part in future productions. This highlights the positive role the show played not only as entertainment, but also in fostering creativity and ongoing participation within the local community.

August 2025 Presidents Night

A social event for members and friends consisting of live entertainments and food. The entertainment of the evening was a mixture of performances performed by members of the society to honour our President. This served as a fund-raising event and was extremely successful.

Our plans for the future remain consistent, as we continue to aim for three productions each year, maintaining both quality and variety in our programme. Alongside this, we are keen to further expand the society by welcoming new members and encouraging fresh faces to get involved in all aspects of our work.

We remain committed to nurturing and promoting local talent of all ages. For example, our pantomime productions regularly feature teams of young people who take part as dancers and chorus members, providing them with valuable experience and an opportunity to develop their skills in a supportive environment. This ongoing involvement helps to build confidence, creativity, and a strong sense of community among younger participants.

As a society, we pride ourselves on being inclusive and approachable, ensuring that new members feel welcome regardless of their interests or level of experience. There are opportunities to get involved both on stage and behind the scenes, including backstage support, front of house, wardrobe and costumes, set building, and technical roles. By offering such a wide range of opportunities, we aim to create a friendly, collaborative environment where everyone can contribute and feel part of the society’s continued success.

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

Georgia Brooks Trustee

Page 3 of 3

DEWSBURY COLLEGIANS AMATEUR OPERATIC SOCIETY

Annual Accounts

For the year ended 30 September 2025

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

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 2025

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 2025, 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:

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 18 November 2025

Page 3 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Statement of Financial Activities

Notes
1,2,3
Income
Income from Shows and Plays
Income from other Events
Subscriptions
Donations
Gift Aid (for prior years)
Costume Hire, Photoshoots etc
Interest
Total
Expenditure
Expenditure on Shows and Plays
Expenditure on other Events
Society Expenses
Building Expenses
Depreciation
4
Total
Net Income/(Expenditure)
Reconciliation of Funds
Total Funds Brought Forward
Net Movement in Funds
Total Funds Carried Forward
Unrestricted
Funds
2025
£
Unrestricted
Funds
2024
£
35,304
21,460
-
123
1,405
1,195
736
240
44
-
-
60
5
-
37,494
23,078
34,874
16,650
-
-
2,548
1,478
5,232
7,502
452
453
43,106
26,083
(5,612)
(3,005)
48,042
51,047
(5,612)
(3,005)
42,430
48,042

Page 4 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Balance Sheet

Balance Sheet
Notes
1,2,3
Fixed Assets
Buildings
4
Fixtures & Fittings
4
Equipment
4
Total Fixed Assets
Current Assets
Stocks
5
Prepayments & Sundry Debtors
6
Cash at Bank and in Hand
7
Current Liabilities
Advance Sales
Accruals & Sundry Creditors
8
Current Assets less Current Liabilities
Total Net Assets
Funds of the Charity
Unrestricted Funds
10
Total Funds
2025
£
2024
£
36,271
36,271
126
455
308
431
36,705
37,157
97
1,018
4,631
161
1,722
10,667
5,746
12,550
(21)
-
(1,525)
(140)
(21)
(1,665)
5,725
10,885
42,430
48,042
42,430
48,042
42,430
48,042

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

18 November 2025

Page 5 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

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:

-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 (2024: £1,676).

Page 6 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

4 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 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
£
Equipment
£
2025
Total
£
2024
Total
£
36,271
1,967
4,344
42,582
42,266
-
-
-
-
**316 **
36,271
1,967
4,344
42,582
42,582
-
1,512
3,913
5,425
4,972
-
329
123
452
453
-
1,841
4,036
5,877
5,425
36,271
126
308
36,705
37,157

5 Stocks

Stocks are valued at the lower of cost or net realisable value.

6 Prepayments & Sundry Debtors

These are measured at their recoverable amount or the amount paid in advance for goods or services.

Prepaid Production Expenses
Prepaid Utilities
Balance at 30 September
2025
£
2024
£
920
1,639
97
83
1,017
1,722

7 Cash at Bank and in Hand

Represents money in our Current and Deposit Accounts and money about to be banked.

8 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.

Page 7 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Utilities Accruals
Other Accruals
Sundry Creditors
Balance at 30 September
2025
£
2024
£
-
69
-
71
-
-
-
140

9 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.

10 Funds of the Charity

All funds are unrestricted, currently. Of those, £ 2,062 (2024 £2,350) is designated for repair and replacement of building fabric, fixtures and fittings and other fixed assets. During the year we had to repair our roof and revalue the building for insurance purposes so the reserve was reduced accordingly.

11 Trustee Remuneration and Expenses and Related Party Transactions

None of the Committee members received any remuneration and all 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 2025

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

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 2025

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 2025, 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:

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 18 November 2025

Page 3 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Statement of Financial Activities

Notes
1,2,3
Income
Income from Shows and Plays
Income from other Events
Subscriptions
Donations
Gift Aid (for prior years)
Costume Hire, Photoshoots etc
Interest
Total
Expenditure
Expenditure on Shows and Plays
Expenditure on other Events
Society Expenses
Building Expenses
Depreciation
4
Total
Net Income/(Expenditure)
Reconciliation of Funds
Total Funds Brought Forward
Net Movement in Funds
Total Funds Carried Forward
Unrestricted
Funds
2025
£
Unrestricted
Funds
2024
£
35,304
21,460
-
123
1,405
1,195
736
240
44
-
-
60
5
-
37,494
23,078
34,874
16,650
-
-
2,548
1,478
5,232
7,502
452
453
43,106
26,083
(5,612)
(3,005)
48,042
51,047
(5,612)
(3,005)
42,430
48,042

Page 4 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Balance Sheet

Balance Sheet
Notes
1,2,3
Fixed Assets
Buildings
4
Fixtures & Fittings
4
Equipment
4
Total Fixed Assets
Current Assets
Stocks
5
Prepayments & Sundry Debtors
6
Cash at Bank and in Hand
7
Current Liabilities
Advance Sales
Accruals & Sundry Creditors
8
Current Assets less Current Liabilities
Total Net Assets
Funds of the Charity
Unrestricted Funds
10
Total Funds
2025
£
2024
£
36,271
36,271
126
455
308
431
36,705
37,157
97
1,018
4,631
161
1,722
10,667
5,746
12,550
(21)
-
(1,525)
(140)
(21)
(1,665)
5,725
10,885
42,430
48,042
42,430
48,042
42,430
48,042

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

18 November 2025

Page 5 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

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:

-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 (2024: £1,676).

Page 6 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

4 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 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
£
Equipment
£
2025
Total
£
2024
Total
£
36,271
1,967
4,344
42,582
42,266
-
-
-
-
**316 **
36,271
1,967
4,344
42,582
42,582
-
1,512
3,913
5,425
4,972
-
329
123
452
453
-
1,841
4,036
5,877
5,425
36,271
126
308
36,705
37,157

5 Stocks

Stocks are valued at the lower of cost or net realisable value.

6 Prepayments & Sundry Debtors

These are measured at their recoverable amount or the amount paid in advance for goods or services.

Prepaid Production Expenses
Prepaid Utilities
Balance at 30 September
2025
£
2024
£
920
1,639
97
83
1,017
1,722

7 Cash at Bank and in Hand

Represents money in our Current and Deposit Accounts and money about to be banked.

8 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.

Page 7 of 8

Dewsbury Collegians AOS Annual Accounts for the year ended 30 September 2025

Utilities Accruals
Other Accruals
Sundry Creditors
Balance at 30 September
2025
£
2024
£
-
69
-
71
-
-
-
140

9 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.

10 Funds of the Charity

All funds are unrestricted, currently. Of those, £ 2,062 (2024 £2,350) is designated for repair and replacement of building fabric, fixtures and fittings and other fixed assets. During the year we had to repair our roof and revalue the building for insurance purposes so the reserve was reduced accordingly.

11 Trustee Remuneration and Expenses and Related Party Transactions

None of the Committee members received any remuneration and all expenses paid were for reimbursement of authorised and receipted payments made on behalf of the Society.

Page 8 of 8