## **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
- **Section B Structure, governance and**
- ~~ee~~ **management**
**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:-
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
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).
- All MADS members are volunteers. Their contributions are
- policy on summarised in Section D.
- grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## 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
- Membership at the end of the year stood at 146 of which: Adults,
- 131, including Life Members, 7; Juniors/Students, 4/4. Attendance for the season was as follows (% capacity): The Cat's Mother – 47% Macbeth – 80% (Thanks to a number of school parties!) Burke and Hare – 70% The Welkin – 46% Kiss Me Quickstep – 55%
- The average for the season was 60% which is the same as last season and getting back nearer to our pre-Covid levels. We received a number of accolades again this year, from both Cheshire Theatre Guild (CTG) and the re-established post-pandemic Greater Manchester Drama Federation (GMDF). In late 2023 we also joined the National Operatic and Dramatic Association (NODA) to replace our membership of the North Staffs. Dramatic Association (NSDA) which has now ceased to exist. CTG awarded us 2 trophies and 8 nominations; GMDF, 7 trophies and 5 nominations. In our first year in NODA, and only one production entered, we received 3 awards and 9 nominations. There were no MADS studio productions this year. Table of Nominations and Awards
December 2024
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:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives
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:
- 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 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:
- 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 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