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2024-06-30-accounts

Trustees' Annual Re ort for the eriod p p

Period start date Period end date 1[st] July 2023 30[th] June 2024 From To

Section A Reference and administration details

Macclesfield Amateur Dramatic Society

Charity name Macclesfield Amateur Dramatic Society MADS 512929 ~~—S~~

Other names charity is known by MADS

Registered charity number (if any) 512929

Charity's principal address The Little Theatre Lord Street Macclesfield, Cheshire Postcode SK11 6SY

Trustee name Office (if any) Dates acted if not
for whole year
Name of person (or
body) entitled to
appoint trustee(if any)
AmyLeech Chair
Cameron
Chandler
Vice Chair
Roger Slater Treasurer
Richard Shute Hon. Secretary

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year As above ~~—~~

Names and addresses of advisers (Optional information) Type of adviser Name Address Independent Examiner Marshall Barnard 22 Morton Drive, Sutton, Macclesfield, Cheshire, SK11 0ED ~~ee~~ Name of chief executive or names of senior staff members (Optional information) N/A

Description of the charity’s trusts

Type of governing[Constitution]

December 2024

1

document (eg. trust deed, constitution)

How the charity is constituted

Charitable Society

(eg. trust, association, company)

Trustee selection methods

Elected by the members

(eg. appointed by, elected by)

Additional governance issues (Optional information)

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

MADS structure comprises the members, and a Management Committee which consists of the charity’s trustees (the Officers), the heads of the various sub-committees and four ordinary members:-

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

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 Macclesfield and surrounding areas within reasonable travelling distance therefrom.”

December 2024

2

Summary of the main activities undertaken  To put on plays and productions for the artistic and cultural for the public benefit benefit of the people of Macclesfield, East Cheshire, South in relation to these Manchester, Derbyshire and North Staffordshire. These plays are objects (include produced and performed by MADS members and also by touring within this section groups. the statutory  To allow our Little Theatre to be used by other local dramatic, declaration that musical and performing arts societies and groups so enabling trustees have had them to put on their productions, also for the cultural benefit of regard to the the people of Macclesfield and its environs. guidance issued by the Charity The trustees declare that they have complied with their duty to have Commission on due regard to the commission's public benefit guidance when public benefit) exercising any powers or duties to which the guidance is relevant.

Additional details of objectives and activities (Optional information)

You may choose to  MADS policy is not to make grants. include further  Any investment that MADS makes is focused solely on statements, where furthering the Society’s Objects and to ensure the upkeep and relevant, about: survival of its premises (a Grade II listed building).

Section D Achievements and performance

The following is a brief summary setting out what MADS has Summary of the main achieved this year to carry out its charitable purposes for the public achievements of the benefit. charity during the year MADS 2023-2024 Season Summary

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3

Section D Achievements and erformance p

• Off-stage activities and improvements have been focused on maintenance activities including replacement of the stage and upgrades to fixed lighting bars as required by H&S PUWER Regulations.

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 £7500. This figure was raised last year from the previous reserve liquidity level of £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:

MADS financial position can be summarised as follows[1] :-

1. Profit and Loss

Profit for the Year Ending 30th June 2024 was £14103, an increase of 59% over the previous year. Profit on MADS Productions rose by 65% to £17.17K with “Macbeth” (£9.6K) and “Burke and Hare” (£7.8K) being the most profitable. Average audience figures rose from 59.9% to 67.6%, reinforcing the recovery from the pandemic. Bar Profit rose slightly (1.5%) with the margin also rising slightly from 49.1% to 49.7%. Bar Profit from Plays and Lets was £6.5K and £5.8K respectively with Club Nights also bringing in a good return at £3.6K. Income from Lettings increased again by 20.9% to £23K, emphasizing the important contribution of this income stream. BE Performing Arts have just overtaken Macclesfield Majestic Theatre Group as the largest source of Lettings income this Season (£7.6K v

1 : Information correct as of the MADS AGM held on Thursday July 25th, 2024

December 2024

4

including any ethical investment policy adopted.

£7.25K). On the costs front, Energy costs fell by 26% to £8.4K, Insurance costs increased by 10% to £7.9K and Repairs and Maintenance more than doubled to just under £15K (mainly due to cost of upgrades to fixed lighting bars required by H&S PUWER Regulations (£7.3K).

2. Balance Sheet

The Stage Floor replacement costs of just over £11K were capitalized, bringing the Tangible Assets total to £165,201. Depreciation, now relating solely to Fixtures and Fittings (Property does not depreciate and Equipment has depreciated to zero. Net Book Value) was £8731 (plus a bad debt of £300) giving a P&L figure of £9031. Debtors (primarily lettings fees for advance bookings awaiting payment, less a bad debt - Balti Kitchen Program Advert costs - of £300 written off) stood at £4564 and Prepayments (Royalties, Scripts and Insurance) stood at £11762. Gift Aid owing from Membership Subscriptions will be claimed shortly. Accruals thus far (Energy costs, Bar Purchases and Bar Card Sales) stand at £792. Draft 2 of the Accounts will be issued when it is judged that Accruals are complete and this draft will then be submitted to the Independent Examiner. As required by the Double Entry Accounting rules, the two figures for MADS Net Worth (Assets less Liabilities and Reserves (Accumulated Profits) plus this year’s Profit) both stand at £218,212.92.

Section F Other optional information

~~a~~ 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 ~~fee |~~ Position (eg Secretary, Hon. Secretary Chair, etc) ~~——~~ Date 18th December 2024 ~~po~~

December 2024

5

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

ACCOUNTS

FOR THE YEAR ENDED

30 JUNE 2024

Marshall Barnard 22 Morton Drive Sutton, Macclesfield Cheshire SK11 0ED

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 30 JUNE 2024

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the year ended 30 June 2024, registered charity number 512929, set out on pages 2 – 6. I report to the Trustees on my examination of the accounts for the charity (the Trust) for the year ended 30 June 2024.

Responsibilities and basis for the 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:

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 accounts to be reached.

Marshall Barnard 22 Morton Drive Sutton Macclesfield Cheshire SK11 0ED

7 February 2025

Page 1

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

BALANCE SHEET AS AT 30 JUNE 2024

2024 2023
NOTES £ £ £ £
1 FIXED ASSETS
Tangible fixed assets 165,201 162,931
CURRENT ASSETS
Stock 1,461 1,488
2 Debtors and prepayments 17,215 7,725
Bank current account 500 500
Bank deposit account 35,304 32,694
Petty cash and floats 216 207
______ ______
54,696 42,614
Less
CURRENT LIABILITIES
3 Creditors and accruals 1,521 1,436
______ ______
NET CURRENT ASSETS 53,175 41,178
_ _
NET ASSETS 218,376 204,109
_ _
Represented by:
CAPITAL ACCOUNT
As at 1 July 2023 204,109 195,230
Net profit for the year 14,267 8,879
_ _
As at 30 June 2024 218,376
_
204,109
_

Page 2

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2024

1 FIXED ASSETS

Cost
As at 1 July 2023
Additions
As at 30 June 2024
Depreciation
As at 1 July 2023
Charge for the year
As at 30 June 2024
Net book values
As at 30 June 2024
As at 30 June 2023
Property
Equipment
Furniture and
Fixtures
£
£
£
86,620
30,712
125,320
-
-
11,001
_____
86,620
30,712
136,321
____
-
30,712
49,009
-
-
8,731
_____
-
30,712
57,740
____

86,620
-
78,581
__ _
86,620
-
76,311
_____
Total
£
242,652
11,001
_
253,653
_
79,721
8,731
_
88,452
_
165,201
_
162,931
_

2 DEBTORS AND PREPAYMENTS

£

Stock of door fobs
Letting fees
Prepayments royalties
Prepayments scripts
Prepayments insurance
Bar sales
252
4,865
3,122
643
8,083
250
__
17,215
____

Page 3

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2024

3 CREDITORS

3 CREDITORS
£
Season tickets in advance 98
Key fob deposit money 245
Accruals:
Energy costs 423
Water rates 99
Bar - net sales/bar purchases 619
Staging costs 38
_____
1,522
_____
4 BAR ACCOUNT 2024 2023
£ £ £ £
SALES 34,326 34,089
Stock at 1 July 2023 1,236 1,243
Purchases 16,766 16,862
Card fees 687 484
______ ______
18,689 18,589
Less
Stock at 30 June 2024 1,461
17,228
1,236 17,353
______ ______
Bar profit for the year 17,098 16,736
______ _____

Page 4

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
£ £ £ £
PRODUCTION INCOME
Main plays (including Season Tickets) 37,523 38,355
Studio plays 1,733 -
Gift vouchers 20 402
Programmes 2,760 2,014
Tea/coffee 676 729
______ ______
42,712 41,500
PRODUCTION COSTS
Main plays 24,781 30,880
Studio plays 1,045 -
Programmes 5 5
Travel and accommodation 51 25,882 239 31,124
______ ____
PROFIT ON PRODUCTIONS 16,830 10,376
OTHER INCOME
Members’ subscriptions 3,176 2,980
Theatre lettings 23,600 19,025
Bar profits 17,098 16,736
SOC and CAT events (29) 689
PRS lettings 798 568
Grants and donations 167 5,545
Donations TS - 99
Rent of costumes/props 1,119 1,595
Bank interest 671 157
Other income 70 440
Net poetry book sales 25 40
Amazon Smiles - 83
Gift Aid 579 47,274 - 47,957
______ ______
GROSS INCOME C/FWD 64,104 58,333

Page 5

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
£ £ £ £
GROSS INCOME B/FWD 64,104 58,333
Less
OVERHEADS
Combined energy charges 8,381 11,309
Insurance premiums 7,852 7,198
Ground rent 35 35
Water/waste water 1,304 1,159
Licences 180 222
PRS for lettings - 568
Miscellaneous 100 -
Telephones 1,546 1,287
Management expenses 208 87
Repairs and maintenance 14,960 7,039
Repairs/maintenance – non recurring - (220)
Cleaning 1,390 742
Cleaning – lettings 650 520
Club Night costs 395 387
Social and catering costs - 2,474
Bank charges/card fees 144 44
Data protection fees 35 35
Computer expenses 1,629 1,373
Affiliation fees 565 181
Donations 506 -
Training 926 -
Depreciation 9,031 49,837 15,014 49,454
______ ______
NET PROFIT FOR THE YEAR 14,267 8,879
_____ _____

Page 6

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

ACCOUNTS

FOR THE YEAR ENDED

30 JUNE 2024

Marshall Barnard 22 Morton Drive Sutton, Macclesfield Cheshire SK11 0ED

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 30 JUNE 2024

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the year ended 30 June 2024, registered charity number 512929, set out on pages 2 – 6. I report to the Trustees on my examination of the accounts for the charity (the Trust) for the year ended 30 June 2024.

Responsibilities and basis for the 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:

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 accounts to be reached.

Marshall Barnard 22 Morton Drive Sutton Macclesfield Cheshire SK11 0ED

7 February 2025

Page 1

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

BALANCE SHEET AS AT 30 JUNE 2024

2024 2023
NOTES £ £ £ £
1 FIXED ASSETS
Tangible fixed assets 165,201 162,931
CURRENT ASSETS
Stock 1,461 1,488
2 Debtors and prepayments 17,215 7,725
Bank current account 500 500
Bank deposit account 35,304 32,694
Petty cash and floats 216 207
______ ______
54,696 42,614
Less
CURRENT LIABILITIES
3 Creditors and accruals 1,521 1,436
______ ______
NET CURRENT ASSETS 53,175 41,178
_ _
NET ASSETS 218,376 204,109
_ _
Represented by:
CAPITAL ACCOUNT
As at 1 July 2023 204,109 195,230
Net profit for the year 14,267 8,879
_ _
As at 30 June 2024 218,376
_
204,109
_

Page 2

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2024

1 FIXED ASSETS

Cost
As at 1 July 2023
Additions
As at 30 June 2024
Depreciation
As at 1 July 2023
Charge for the year
As at 30 June 2024
Net book values
As at 30 June 2024
As at 30 June 2023
Property
Equipment
Furniture and
Fixtures
£
£
£
86,620
30,712
125,320
-
-
11,001
_____
86,620
30,712
136,321
____
-
30,712
49,009
-
-
8,731
_____
-
30,712
57,740
____

86,620
-
78,581
__ _
86,620
-
76,311
_____
Total
£
242,652
11,001
_
253,653
_
79,721
8,731
_
88,452
_
165,201
_
162,931
_

2 DEBTORS AND PREPAYMENTS

£

Stock of door fobs
Letting fees
Prepayments royalties
Prepayments scripts
Prepayments insurance
Bar sales
252
4,865
3,122
643
8,083
250
__
17,215
____

Page 3

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2024

3 CREDITORS

3 CREDITORS
£
Season tickets in advance 98
Key fob deposit money 245
Accruals:
Energy costs 423
Water rates 99
Bar - net sales/bar purchases 619
Staging costs 38
_____
1,522
_____
4 BAR ACCOUNT 2024 2023
£ £ £ £
SALES 34,326 34,089
Stock at 1 July 2023 1,236 1,243
Purchases 16,766 16,862
Card fees 687 484
______ ______
18,689 18,589
Less
Stock at 30 June 2024 1,461
17,228
1,236 17,353
______ ______
Bar profit for the year 17,098 16,736
______ _____

Page 4

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
£ £ £ £
PRODUCTION INCOME
Main plays (including Season Tickets) 37,523 38,355
Studio plays 1,733 -
Gift vouchers 20 402
Programmes 2,760 2,014
Tea/coffee 676 729
______ ______
42,712 41,500
PRODUCTION COSTS
Main plays 24,781 30,880
Studio plays 1,045 -
Programmes 5 5
Travel and accommodation 51 25,882 239 31,124
______ ____
PROFIT ON PRODUCTIONS 16,830 10,376
OTHER INCOME
Members’ subscriptions 3,176 2,980
Theatre lettings 23,600 19,025
Bar profits 17,098 16,736
SOC and CAT events (29) 689
PRS lettings 798 568
Grants and donations 167 5,545
Donations TS - 99
Rent of costumes/props 1,119 1,595
Bank interest 671 157
Other income 70 440
Net poetry book sales 25 40
Amazon Smiles - 83
Gift Aid 579 47,274 - 47,957
______ ______
GROSS INCOME C/FWD 64,104 58,333

Page 5

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
£ £ £ £
GROSS INCOME B/FWD 64,104 58,333
Less
OVERHEADS
Combined energy charges 8,381 11,309
Insurance premiums 7,852 7,198
Ground rent 35 35
Water/waste water 1,304 1,159
Licences 180 222
PRS for lettings - 568
Miscellaneous 100 -
Telephones 1,546 1,287
Management expenses 208 87
Repairs and maintenance 14,960 7,039
Repairs/maintenance – non recurring - (220)
Cleaning 1,390 742
Cleaning – lettings 650 520
Club Night costs 395 387
Social and catering costs - 2,474
Bank charges/card fees 144 44
Data protection fees 35 35
Computer expenses 1,629 1,373
Affiliation fees 565 181
Donations 506 -
Training 926 -
Depreciation 9,031 49,837 15,014 49,454
______ ______
NET PROFIT FOR THE YEAR 14,267 8,879
_____ _____

Page 6