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2021-06-30-accounts

Trustees' Annual Report for the period

Period start date Period end date 1[st] July 2020 30[th] June 2021

From To

Section A Reference and administration details

Charity name Macclesfield Amateur Dramatic Society

Other names charity is known by MADS

Registered charity number (if any)
Charity's principal address
Registered charity number (if any)
Charity's principal address
Registered charity number (if any)
Charity's principal address
Registered charity number (if any)512929
Charity's principal address
The Little Theatre
Lord Street
Macclesfield, Cheshire
Postcode
SK11 6SY
~~——~~
Registered charity number (if any)512929
Charity's principal address
The Little Theatre
Lord Street
Macclesfield, Cheshire
Postcode
SK11 6SY
~~——~~
Registered charity number (if any)512929
Charity's principal address
The Little Theatre
Lord Street
Macclesfield, Cheshire
Postcode
SK11 6SY
~~——~~
Registered charity number (if any)512929
Charity's principal address
The Little Theatre
Lord Street
Macclesfield, Cheshire
Postcode
SK11 6SY
~~——~~
Registered charity number (if any)512929
Charity's principal address
The Little Theatre
Lord Street
Macclesfield, Cheshire
Postcode
SK11 6SY
~~——~~
Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity
Trustee name Office (if any) Office (if any) Dates acted if not for
whole year
Name of person (or body)
entitled to appoint trustee
(if any)
1 Cameron Chandler 1 Cameron Chandler Chair - -
2 Francesca D 2 Francesca Dykes Vice Chair - -
3 Ro 3 Roger Slater Treasurer - -
4 Richard Shute 4 Richard Shute Hon. Secretary - -
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
~~Oe~~
Names of the trustees for the charity, if any, (for example, any custodian trustees) Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole Dates acted if not for wholeyear
As above
MADS Trustees Annual Report MADS Trustees Annual Report 1 January 2022

Names of the charity trustees who manage the charity

MADS Trustees Annual Report

Names and addresses of advisers (Optional information)

Type of adviser Name Address Independent Karen Woodburn 10 Tytherington Park Road, Macclesfield Examiner SK10 2E kazwoo60@gmail.com Name of chief executive or names of senior staff members (Optional information)

N/A

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document

Charitable Society How the charity is constituted

(eg. trust, association, company)

Elected by the members Trustee selection methods

Additional governance issues (Optional information)

MADS structure comprises the members, and a Management Committee which You may choose to consists of the charity’s trustees (the Officers), the heads of the various subinclude additional committees and four ordinary members:information, where relevant, about:

Details of how MADS is managed, how it recruits its trustees/officers are contained in the current Constitution document which is registered with the Charities Commission.

Section C Objectives and activities

MADS Trustees Annual Report

2

January 2022

Summary of the objects of the charity set out in its governing document

“The objects of the society shall be to foster, stimulate and promote the interests, knowledge, understanding and appreciation of the Arts in general and Dramatic Art in particular, among the inhabitants of the Borough of Macclesfield and surrounding areas within reasonable travelling distance therefrom.”

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

The trustees declare that they have complied with their duty to have due regard to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

MADS Trustees Annual Report

3

January 2022

Section D Achievements and performance

Summary of the main achievements of the charity during the year

In common with the whole of the UK, MADS has been dramatically affected by the SARS-Cov2, COVID-19 pandemic and for only the second time in its history, MADS has been closed with no productions or audience for over a year.

The following is a brief summary setting out what MADS has, despite the global situation, been able to achieve this year to carry out its charitable purposes for the public benefit.

MADS 2020-2021 Season Summary

We now look forward, Covid-permitting, to reopening and to our 2021-2022 season with five amazing plays, commencing in September with Deathtrap by Ira Levin.

MADS Trustees Annual Report

January 2022

4

Section E Financial review

Brief statement of the charity’s policy on reserves

It is MADS policy to do all in its power not to let its financial balance (reserve liquidity) fall below £5000.

Details of any funds materially in deficit

N/A

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Despite the pandemic, MADS continues to maintain a healthy financial situation. Points of note from this season (ending June 30[th] 2021) include:

1. Operating Profit

It has been an even more unusual year than last, in which there were no in-house MADS Productions. The only Production income (£1,415) came from MADS participation in the Macclesfield Rugby Club Halloween Event. Fortunately, income was sustained by the conjunction of Government Grants totalling £19,370 and lettings of the Theatre to Macclesfield College totalling £21,000. This income stream has allowed us to proceed with a planned refurbishment of the Theatre Foyer, including windows repairs and removal of the false ceiling, porch, and Box Office. The result is a more spacious Foyer with upgraded heating, lighting and electrics and a new Box Office desk. Currently incomplete, this work has cost £8,209 to the Year End and is expected to cost a further £16K in the new Season. Although there was only a minor capitalisation of costs this year (£864), the heavy capitalisation of the new Toilets last year, with accompanying straight-line depreciation, currently running at £13,147 per year, added to total overheads not much below a normal year, has resulted in an operating profit of £5,195, down from £40,298 the last year.

2. Balance Sheet

As stated above there was only a minor capitalisation this year, so Asset Costs remained substantially the same and depreciation likewise. The Current Assets consisted mainly of the Bank Balances totalling £31,956 at the Year End. There were smaller amounts relating to stock, floats and prepayments giving total Current Assets of £39,427. Current Liabilities were mainly credits (NB: Sage posts customer credits as negative amounts on the Liabilities side) owing from RBS and PPL/PRS plus accrual of July Energy Costs. The total was -£2163 giving, with no long-term liabilities, a Net Current Assets Total of £37,262 (Liquidity) and Total Assets less Total Liabilities (Net Worth) of £206,250. The Balancing Total of Reserves plus This Year’s Net Profit was equal to the Net Worth, as required by double-entry accounting.

3. Other accounts

There having been no in-house plays or events, there were no play, event and let Profit and Loss Accounts and there was no Bar activity other than a small write-off of out-of-date stock. The income we received from the sale of honey from Taffy’s bees was much appreciated.

4. Projected Expenditure

The monthly cash flow projection, incorporating all known income and outgoings, has now become a regular feature of financial reporting in MADS and the Projection at the Year End shows that we remain above the £5K safety limit until February next Year. This takes no account of costs or income from Plays up to that point, but it is hoped that by then we will be in receipt of Letting and Bar Income from two Pantomimes.

Section F Other optional information

MADS Trustees Annual Report

January 2022

5

~~ee~~ Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Richard Shute ~~ee~~ Position (eg Secretary, Chair, etc) ~~ee~~[Hon. Secretary ] Date 2nd February 2022 ~~PO~~

MADS Trustees Annual Report

6

January 2022

Macclesfield Amateur Dramatic Society

Accounts

Year ended 30 June 2021

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER'S REPORT YEAR ENDED 30 JUNE 2021

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the Year ended 30 June 2021, Registered Charity number 512929, set out on pages 1 to 4

I report to the trustees on my examination of the accounts for the above charity (the Trust) for the Year ended 30 June 2021.

Responsibilities and
basis for the report
Independent Examiner's
Report
As the charity trustees of the Trust, 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 the applicable
Directions given by the Charity Commission under section
145(5)(b) of the Act.
I have completed my examination. I confirm that no material
matters have come to my attention in connection with the
examination which give me cause to believe that in, any
material respect:
accounting records were not kept in accordance with
section 130 of the Act or
the accounts do not accord with the accounting records.
I have no concerns and have come across no matters in
connection with the examination to which attention should
be drawn in order to enable a proper understanding of the

Signed K l Woodburn

Name Mrs Karen Lesley Woodburn

Dated 19-Jan-22

Address 10 Tytherington Park Road Macclesfield Cheshire SK10 2EL

Macclesfield Amateur Dramatic Society

PROFIT AND LOSS ACCOUNT FINANCIAL YEAR 2020/2021

Production Income
30th June 20
147
Studio Plays In-house Sales
80
Gift Voucher Sales
2877
Season Ticket Sales
2347
Main Plays In-house Sales
12494
Main Plays On-line Sales
549
Box Office Card Reader Net Sales
200
Sales of Program Ads
672
Sales of Programmes
471
Sales of Tea/Coffee
19837
Total Production Income
Production Costs
390
Cleaning - Lettings
940
Scripts
3959
Wardrobe
1729
Main Plays Royalties
0
Studio Plays Royalties
1658
Staging
304
Travel
986
Props
1467
Printing
16
Sound and Lighting
756
Publicity
875
Adjudications
65
Conference Fees
34
Photographs
30th June 21 30th June 21
1415
30
0
0
0
0
0
0
0
1445
860
160
100
0
0
0
0
0
0
0
0
0
0
0

Explanatory Notes

Share of Halloween Event Sales

Scripts for Play Selection Silk Dresses for Wardrobe

70
Studio Play Costs
390
Cleaning - MADS Plays
1084
On-line Booking Fees - Main
344
PRS for MADS Plays
15067
Total Production costs
4770
Productions Profit
Other Income
2455
Members Subscriptions
43909
Grants/Donations
24
Amazon Smile
8450
Theatre Lettings
129
Bank Interest
0
Other Income
6972
Bar Profit/(Loss)
78
Rent of Costumes/Props
90
Hire/Sale of Furniture
2958
Gift Aid
-53
Profit/Loss on Soc & Cat Events
65011
Total Other Income
Overheads
35
Ground Rent
1382
Water/Wastewater
5874
Insurance premiums
2509
Gas
60
Combined Energy Charges
206
Licences
0
0
0
0
1120
325
25
Jim Lunney Sub
19638
Government Grants (19,370), Taffy Davies H
56
21000
Macclesfield College (4 Lets)
2
340
MADS Poetry Book Prepayments held again
-284
0
0
0
0
40778
35
1087
6680
4
Final Payment to Npower
2350
Electricity and Gas Charges
518
Sage Licence Upgrade and Premises Licence

Jim Lunney Sub Government Grants (19,370), Taffy Davies Honey Sales(250), Nostrada

MADS Poetry Book Prepayments held against expected Printing Costs

35
Subscriptions
646
Telephones
252
Management Expenses
1427
Repairs/Maintenance
0
Repairs/Maintenance Non-recurring
684
Cleaning
0
Data Protection Fees
411
Computer expenses
146
Affiliation Fees
0
Covid protection costs
13061
Depreciation
2058
Electricity
217
Club Night Costs
380
Training
100
Donations
29483
Total Overheads
35528
Non-Production Profit
40298
Net Profit
35
1156
175
2111
8209
187
35
38
70
71
13147
0
0
0
0
35908
4870
5195

LTG Subscription

Fire Extinguisher and Fire Panel and Boilers Servicing, Paint and Other Foyer Refurbishment Costs Cleaning Materials

Sage Monthly Fee CTG Affiliation Costs from last AGM see Depreciation Note for full explanation

amus1181

Repair5

Macclesfield Amateur Dramatic Society

BALANCE SHEET FOR FINANCIAL YEAR 2020/2021

£
Fixed Assets
Tangible Assets
168988
Current Assets
Stock
1225
Debtors
6045
Current Account
500
Deposit Account
31456
Petty Cash and Floats
200
Current Liabilities
Short Term Creditors
2163
Current Assets less Current Liabilities:
Total Assets less Current Liabilities:
Long Term Liabilities
Total Assets less Total Liabilities:
Capital & Reserves
Reserves
201055
P & L Account
5195
£
168988
£
Explanatory Notes
Total Net Book Value at 30.6.21
168988
see Depreciation note for full explanation
Bar Stock and Door Fobs
Petty Cash, Box Office, FoH and Bar Floats
39427
2163
plus Energy Costs for June accrued (276.00) minus Key Fob Deposits owed (245.00)
37262
206250
0
206250
The Net Worth of MADS as calculated from the Balance Sheet
Accumulated P&Ls over the Years
This years profit
206250
The Net Worth of MADS as calculated from the accumulated Profit and Loss
1225
6045
500
31456
200
2163

Macclesfield Amateur Dramatic Society

NOTES TO BALANCE SHEET FINANCIAL YEAR 2020/2021

Note 1 Fixed Assets Depreciation Property Equipment Furniture & Total
Fixtures
£ £ £ £
Asset Cost at July 2020 b/f 86,620 29,848 100,760 217,228
Depreciation b/f 22,088 13,869 35,957
Net Book Value at July 2020 86,620 7,760 86,891 181,271
Additions in 2020/21 0 864 0 864
Asset Cost at June 2021 c/f 86,620 30,712 100,760 218,092
Depreciation for Year 2020/21 3,071 10076 13,147 P&L Depreciation
Total Depreciation c/f 25,159 23,945 49,104
Net Book Value at June 2021 86,620 5,553 76,815 168,988 Tangible Assets
Depreciation is calculated at 10% (straight Line)
Property is not depreciated

Note 2 Debtors and Prepayments

Gift Aid 2019 650
Prepayments Royalties in Advance 2878
Prepayments Scripts 323
Prepayments Insurance Premiums 1371
Prepayments Advertising (MMM) 222
Prepayments Staging (MMM) 5
Credit to RBS Card for Bank Charges in error 30
Credit to PPL/PRS Account for Overcharge of PRS
Accrual of Energy Costs for June 21
Note
3 Creditors - Amounts falling due in one year
Key fob Deposit Money
Prepayments Season Ticket Sales
290
276
6,045
245
1,918
2,163

Bar Account

2020
2021
£
£
2216 Opening Stock
1257
7988 Purchases*
0
128 Card Reader Fees
0
6972 Loss for year
-284
17,304
973
Profit per B/Sheet
0
Stock written off as out of date £284
2020
2021
£
£
8770 Sales
0
7277 Card Reader Sale
0
1257 Closing Stock
973
17,304
973
Bar Profit b/f
0
0.00
% Bar Profit

Macclesfield Amateur Dramatic Society

Accounts

Year ended 30 June 2021

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER'S REPORT YEAR ENDED 30 JUNE 2021

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the Year ended 30 June 2021, Registered Charity number 512929, set out on pages 1 to 4

I report to the trustees on my examination of the accounts for the above charity (the Trust) for the Year ended 30 June 2021.

Responsibilities and
basis for the report
Independent Examiner's
Report
As the charity trustees of the Trust, 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 the applicable
Directions given by the Charity Commission under section
145(5)(b) of the Act.
I have completed my examination. I confirm that no material
matters have come to my attention in connection with the
examination which give me cause to believe that in, any
material respect:
accounting records were not kept in accordance with
section 130 of the Act or
the accounts do not accord with the accounting records.
I have no concerns and have come across no matters in
connection with the examination to which attention should
be drawn in order to enable a proper understanding of the

Signed K l Woodburn

Name Mrs Karen Lesley Woodburn

Dated 19-Jan-22

Address 10 Tytherington Park Road Macclesfield Cheshire SK10 2EL

Macclesfield Amateur Dramatic Society

PROFIT AND LOSS ACCOUNT FINANCIAL YEAR 2020/2021

Production Income
30th June 20
147
Studio Plays In-house Sales
80
Gift Voucher Sales
2877
Season Ticket Sales
2347
Main Plays In-house Sales
12494
Main Plays On-line Sales
549
Box Office Card Reader Net Sales
200
Sales of Program Ads
672
Sales of Programmes
471
Sales of Tea/Coffee
19837
Total Production Income
Production Costs
390
Cleaning - Lettings
940
Scripts
3959
Wardrobe
1729
Main Plays Royalties
0
Studio Plays Royalties
1658
Staging
304
Travel
986
Props
1467
Printing
16
Sound and Lighting
756
Publicity
875
Adjudications
65
Conference Fees
34
Photographs
30th June 21 30th June 21
1415
30
0
0
0
0
0
0
0
1445
860
160
100
0
0
0
0
0
0
0
0
0
0
0

Explanatory Notes

Share of Halloween Event Sales

Scripts for Play Selection Silk Dresses for Wardrobe

70
Studio Play Costs
390
Cleaning - MADS Plays
1084
On-line Booking Fees - Main
344
PRS for MADS Plays
15067
Total Production costs
4770
Productions Profit
Other Income
2455
Members Subscriptions
43909
Grants/Donations
24
Amazon Smile
8450
Theatre Lettings
129
Bank Interest
0
Other Income
6972
Bar Profit/(Loss)
78
Rent of Costumes/Props
90
Hire/Sale of Furniture
2958
Gift Aid
-53
Profit/Loss on Soc & Cat Events
65011
Total Other Income
Overheads
35
Ground Rent
1382
Water/Wastewater
5874
Insurance premiums
2509
Gas
60
Combined Energy Charges
206
Licences
0
0
0
0
1120
325
25
Jim Lunney Sub
19638
Government Grants (19,370), Taffy Davies H
56
21000
Macclesfield College (4 Lets)
2
340
MADS Poetry Book Prepayments held again
-284
0
0
0
0
40778
35
1087
6680
4
Final Payment to Npower
2350
Electricity and Gas Charges
518
Sage Licence Upgrade and Premises Licence

Jim Lunney Sub Government Grants (19,370), Taffy Davies Honey Sales(250), Nostrada

MADS Poetry Book Prepayments held against expected Printing Costs

35
Subscriptions
646
Telephones
252
Management Expenses
1427
Repairs/Maintenance
0
Repairs/Maintenance Non-recurring
684
Cleaning
0
Data Protection Fees
411
Computer expenses
146
Affiliation Fees
0
Covid protection costs
13061
Depreciation
2058
Electricity
217
Club Night Costs
380
Training
100
Donations
29483
Total Overheads
35528
Non-Production Profit
40298
Net Profit
35
1156
175
2111
8209
187
35
38
70
71
13147
0
0
0
0
35908
4870
5195

LTG Subscription

Fire Extinguisher and Fire Panel and Boilers Servicing, Paint and Other Foyer Refurbishment Costs Cleaning Materials

Sage Monthly Fee CTG Affiliation Costs from last AGM see Depreciation Note for full explanation

amus1181

Repair5

Macclesfield Amateur Dramatic Society

BALANCE SHEET FOR FINANCIAL YEAR 2020/2021

£
Fixed Assets
Tangible Assets
168988
Current Assets
Stock
1225
Debtors
6045
Current Account
500
Deposit Account
31456
Petty Cash and Floats
200
Current Liabilities
Short Term Creditors
2163
Current Assets less Current Liabilities:
Total Assets less Current Liabilities:
Long Term Liabilities
Total Assets less Total Liabilities:
Capital & Reserves
Reserves
201055
P & L Account
5195
£
168988
£
Explanatory Notes
Total Net Book Value at 30.6.21
168988
see Depreciation note for full explanation
Bar Stock and Door Fobs
Petty Cash, Box Office, FoH and Bar Floats
39427
2163
plus Energy Costs for June accrued (276.00) minus Key Fob Deposits owed (245.00)
37262
206250
0
206250
The Net Worth of MADS as calculated from the Balance Sheet
Accumulated P&Ls over the Years
This years profit
206250
The Net Worth of MADS as calculated from the accumulated Profit and Loss
1225
6045
500
31456
200
2163

Macclesfield Amateur Dramatic Society

NOTES TO BALANCE SHEET FINANCIAL YEAR 2020/2021

Note 1 Fixed Assets Depreciation Property Equipment Furniture & Total
Fixtures
£ £ £ £
Asset Cost at July 2020 b/f 86,620 29,848 100,760 217,228
Depreciation b/f 22,088 13,869 35,957
Net Book Value at July 2020 86,620 7,760 86,891 181,271
Additions in 2020/21 0 864 0 864
Asset Cost at June 2021 c/f 86,620 30,712 100,760 218,092
Depreciation for Year 2020/21 3,071 10076 13,147 P&L Depreciation
Total Depreciation c/f 25,159 23,945 49,104
Net Book Value at June 2021 86,620 5,553 76,815 168,988 Tangible Assets
Depreciation is calculated at 10% (straight Line)
Property is not depreciated

Note 2 Debtors and Prepayments

Gift Aid 2019 650
Prepayments Royalties in Advance 2878
Prepayments Scripts 323
Prepayments Insurance Premiums 1371
Prepayments Advertising (MMM) 222
Prepayments Staging (MMM) 5
Credit to RBS Card for Bank Charges in error 30
Credit to PPL/PRS Account for Overcharge of PRS
Accrual of Energy Costs for June 21
Note
3 Creditors - Amounts falling due in one year
Key fob Deposit Money
Prepayments Season Ticket Sales
290
276
6,045
245
1,918
2,163

Bar Account

2020
2021
£
£
2216 Opening Stock
1257
7988 Purchases*
0
128 Card Reader Fees
0
6972 Loss for year
-284
17,304
973
Profit per B/Sheet
0
Stock written off as out of date £284
2020
2021
£
£
8770 Sales
0
7277 Card Reader Sale
0
1257 Closing Stock
973
17,304
973
Bar Profit b/f
0
0.00
% Bar Profit