OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Macclesfield Amateur Dramatic Society

2025-06-30-accounts

Trustees' Annual Re ort for the eriod p p

From
 Period start date
To
Period end date
1st
July
2024
30th
June
2025

Section A Reference and administration details

Charity name Macclesfield Amateur Dramatic Society

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
Name of chief executive or names of senior staff members (Optional information)
~~BS~~

Name of chief executive or names of senior staff members (Optional information) N/A

Description of the charity’s trusts

Type of governing[Constitution]

February 2026

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.”

February 2026

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)

Section D Achievements and performance

February 2026

3

Section D Achievements and erformance p

Summary of the main achievements of the charity during the year

The following is a brief summary setting out what MADS has achieved this year to carry out its charitable purposes for the public benefit.

MADS 2024-2025 Season Summary

 Membership at the end of the year stood at 141 of which: Adults, 124; Life Members, 7; Juniors/Students, 10.

 Attendance for the season was as follows (% capacity; six-night runs): “Shadowlands” – 53%  “The Watsons” – 51%  “Present Laughter” – 69%  “The Girl on the Train” – 87%

 “Constellations” – 75% (3 performances)  “Ugly Duck” – 76% (3 performances)

The average for the season was 65% which is up 5% from last season and back to the pre-pandemic attendance levels.  We received a number of accolades again this year,[1] from Cheshire Theatre Guild (CTG), the Greater Manchester Drama Federation (GMDF) and the National Operatic and Dramatic Association (NODA). CTG awarded us 6 trophies and 7 nominations; GMDF, 1 trophy and 12 nominations plus two trophies for “Jonesy”, our submission to the GMDF One-Act Festival 2025; and NODA 2 trophies and 32 nominations.

 There were no MADS studio productions this year.  Off-stage activities and improvements have been focused on general upkeep and repairs to the fabric of the building and its interior, including to the stage and technical areas, and to improving our waste recycling to be more sustainable.

Table of Nominations and Awards

February 2026

4

==> picture [560 x 27] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |ICTG|[Best Play with MusicalContent_|||SKS|Me Quickstep|[Nom| |Section D Achievements and|erformance| |p|

----- End of picture text -----

Section E Financial review

February 2026

5

It is MADS policy to do all in its power not to let its financial balance (reserve liquidity) fall below £7500.

Brief statement of the charity’s policy on reserves

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 £10721 – almost 25% below the previous year, exacerbated by cost increases (see below). Profit on MADS Productions at £17,422 was 3.5% up on the previous year with “Present Laughter” (£5.26K) and “The Girl on the Train” (£6.82K) being the most profitable. The season was unusual in that it consisted of four 6-night runs and two 3-night runs on the main stage. The two 3-night runs (“Constellations” and “Ugly Duck)” generated more income than the expected 50 percent of an average six-night run with excellent audience figures. However this was offset by the fact that the production costs were also more than half that of a six-night run and work involved in production was thought to be about the same as a six-night run. Audience figures were generally good, confirming a complete recovery from the pandemic slump. Bar Profit margin fell from 49.81% to 43.25%, despite similar sales figures – this was down to a 12.8% increase in Bar Purchase costs. Bar Profit from Plays and Lets was £7.97K and £4.32K respectively with Club Nights also bringing in a good return at £3.48K. Income from Lettings was down from £23.6K to £19.5K with BE Performing Arts second major Let falling just after the Year End and two short Lets cancelled. Costs overall rose by 5.7% with energy costs up by 52.3% and Telephone and Broadband costs almost doubled. On the plus side, Repairs and Maintenance costs halved and there were no nonrecurring costs this Season. There are however very significant capital costs waiting in the wings, with an upgrade to the lighting bars at the head of the queue at £15K. 2. Balance Sheet There were no capitalizations this Season. Depreciation, now relating solely to Fixtures and Fittings (Property does not depreciate and Equipment has depreciated to zero Net Book Value) was £7858 down from £9031. Debtors, primarily outstanding balances awaiting payment, stood at £7165 and Prepayments, primarily Rights and Scripts for next Season’s plays, stood at £12480. Gift Aid owing from Membership Subscriptions will be claimed shortly. Accruals thus far (Bar Sales by Card less Key Fob Deposits) were £-

1 : Information correct as of the MADS AGM held on Thursday July 24th, 2025

February 2026

6

336.37 – this figure will return to a debt when bills accrue during July. 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 £218,376.

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 24th February 2026 ~~po~~

February 2026

7

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2025

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

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 30 JUNE 2025

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the year ended 30 June 2025, 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 2025.

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

9 February 2026

Page 1

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

BALANCE SHEET AS AT 30 JUNE 2025

2025 2024
NOTES £ £ £ £
1 FIXED ASSETS
Tangible fixed assets 157,343 165,201
CURRENT ASSETS
Stock 1,585 1,461
2 Debtors and prepayments 20,044 17,215
Bank current account 500 500
Bank deposit account 49,155 35,304
Petty cash and floats 231 216
______ ______
71,515 54,696
Less
CURRENT LIABILITIES
3 Creditors and accruals 1,134 1,521
______ ______
NET CURRENT ASSETS 70,381 53,175
_ _
NET ASSETS 227,724 218,376
_ _
Represented by:
CAPITAL ACCOUNT
As at 1 July 2024 218,376 204,109
Net profit for the year 9,348 14,267
_ _
As at 30 June 2025 227,724 218,376
_ _

Page 2

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1
FIXED ASSETS
Cost
As at 1 July 2024 and
30 June 2025
Depreciation
As at 1 July 2024
Charge for the year
As at 30 June 2025
Net book values
As at 30 June 2025
As at 30 June 2024		 Property
Equipment
Furniture and
Fixtures
£
£
£
86,620
30,712
136,321
_____
-
30,712
57,740
-
-
7,858
____
-
30,712
65,598
_____
86,620
-
70,723

_
___
86,620
-
78,581
_
_
__		 Total
£
253,653
_
88,452
7,858
_
96,310
_
157,343
_
165,201
_

2 DEBTORS AND PREPAYMENTS

Letting fees
Prepayments royalties
Prepayments scripts
Prepayments insurance		 £
7,465
3,154
815
8,610
__
20,044
____

Page 3

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

3 CREDITORS

3 CREDITORS
£
Season tickets in advance 98
Key fob deposit money 255
Accruals:
Energy costs 379
Water rates 128
Bar - net sales/bar purchases 233
Staging costs -
FOH costs 28
Club Night expenses 13
_____
1,134
_____
4 BAR ACCOUNT 2025 2024
£ £ £ £
SALES 34,803 34,326
Stock at 1 July 2024 1,461 1,236
Purchases 19,891 16,766
Card fees 554 687
______ ______
21,906 18,689
Less
Stock at 30 June 2025 1,333 20,573 1,461 17,228
______ ______
Bar profit for the year 14,230 17,098
______ _____

Page 4

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
£ £ £ £
PRODUCTION INCOME
Main plays (including Season Tickets) 38,844 37,523
Studio plays 5,127 1,733
Gift vouchers 36 20
Programmes 2,397 2,760
Tea/coffee 652 676
______ ______
47,056 42,712
PRODUCTION COSTS
Main plays 26,033 24,781
Studio plays 1,998 1,045
Programmes - 5
Travel and accommodation 77 51
Cleaning theatre – shows 1,090 -
PRS costs to MADS 463 29,661 - 25,882
______ ____
PROFIT ON PRODUCTIONS 17,395 16,830
OTHER INCOME
Members’ subscriptions 2,980 3,176
Theatre lettings 19,450 23,600
Bar profits 14,230 17,098
SOC and CAT events 74 (29)
PRS lettings - 798
Grants and donations 5,106 167
Rent of costumes/props 1,641 1,119
Bank interest 911 671
Other income 8 70
Net poetry book sales 5 25
Gift Aid 764 45,168 579 47,274
______ ______
GROSS INCOME C/FWD 62,564 64,104

Page 5

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
£ £ £ £
GROSS INCOME B/FWD 62,564 64,104
Less
OVERHEADS
Combined energy charges 13,144 8,381
Insurance premiums 8,083 7,852
Ground rent 35 35
Water/waste water 1,318 1,304
Licences 70 180
PRS for lettings 352 -
Miscellaneous 4 100
Telephones 3,037 1,546
Management expenses 202 208
Repairs and maintenance 7,784 14,960
Repairs/maintenance – non recurring 4,247 -
Cleaning 1,760 1,390
Cleaning – lettings 600 650
Club Night costs 694 395
Bank charges/card fees 242 144
Data protection fees 35 35
Computer expenses 2,395 1,629
Affiliation fees 656 565
Donations 700 506
Training - 926
Depreciation 7,858 53,216 9,031 49,837
______ ______
NET PROFIT FOR THE YEAR 9,348 14,267
_____ _____

Page 6

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2025

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

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 30 JUNE 2025

Report to the Trustees/Members of Macclesfield Amateur Dramatic Society on the accounts for the year ended 30 June 2025, 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 2025.

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

9 February 2026

Page 1

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

BALANCE SHEET AS AT 30 JUNE 2025

2025 2024
NOTES £ £ £ £
1 FIXED ASSETS
Tangible fixed assets 157,343 165,201
CURRENT ASSETS
Stock 1,585 1,461
2 Debtors and prepayments 20,044 17,215
Bank current account 500 500
Bank deposit account 49,155 35,304
Petty cash and floats 231 216
______ ______
71,515 54,696
Less
CURRENT LIABILITIES
3 Creditors and accruals 1,134 1,521
______ ______
NET CURRENT ASSETS 70,381 53,175
_ _
NET ASSETS 227,724 218,376
_ _
Represented by:
CAPITAL ACCOUNT
As at 1 July 2024 218,376 204,109
Net profit for the year 9,348 14,267
_ _
As at 30 June 2025 227,724 218,376
_ _

Page 2

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1
FIXED ASSETS
Cost
As at 1 July 2024 and
30 June 2025
Depreciation
As at 1 July 2024
Charge for the year
As at 30 June 2025
Net book values
As at 30 June 2025
As at 30 June 2024		 Property
Equipment
Furniture and
Fixtures
£
£
£
86,620
30,712
136,321
_____
-
30,712
57,740
-
-
7,858
____
-
30,712
65,598
_____
86,620
-
70,723

_
___
86,620
-
78,581
_
_
__		 Total
£
253,653
_
88,452
7,858
_
96,310
_
157,343
_
165,201
_

2 DEBTORS AND PREPAYMENTS

Letting fees
Prepayments royalties
Prepayments scripts
Prepayments insurance		 £
7,465
3,154
815
8,610
__
20,044
____

Page 3

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

3 CREDITORS

3 CREDITORS
£
Season tickets in advance 98
Key fob deposit money 255
Accruals:
Energy costs 379
Water rates 128
Bar - net sales/bar purchases 233
Staging costs -
FOH costs 28
Club Night expenses 13
_____
1,134
_____
4 BAR ACCOUNT 2025 2024
£ £ £ £
SALES 34,803 34,326
Stock at 1 July 2024 1,461 1,236
Purchases 19,891 16,766
Card fees 554 687
______ ______
21,906 18,689
Less
Stock at 30 June 2025 1,333 20,573 1,461 17,228
______ ______
Bar profit for the year 14,230 17,098
______ _____

Page 4

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
£ £ £ £
PRODUCTION INCOME
Main plays (including Season Tickets) 38,844 37,523
Studio plays 5,127 1,733
Gift vouchers 36 20
Programmes 2,397 2,760
Tea/coffee 652 676
______ ______
47,056 42,712
PRODUCTION COSTS
Main plays 26,033 24,781
Studio plays 1,998 1,045
Programmes - 5
Travel and accommodation 77 51
Cleaning theatre – shows 1,090 -
PRS costs to MADS 463 29,661 - 25,882
______ ____
PROFIT ON PRODUCTIONS 17,395 16,830
OTHER INCOME
Members’ subscriptions 2,980 3,176
Theatre lettings 19,450 23,600
Bar profits 14,230 17,098
SOC and CAT events 74 (29)
PRS lettings - 798
Grants and donations 5,106 167
Rent of costumes/props 1,641 1,119
Bank interest 911 671
Other income 8 70
Net poetry book sales 5 25
Gift Aid 764 45,168 579 47,274
______ ______
GROSS INCOME C/FWD 62,564 64,104

Page 5

MACCLESFIELD AMATEUR DRAMATIC SOCIETY

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
£ £ £ £
GROSS INCOME B/FWD 62,564 64,104
Less
OVERHEADS
Combined energy charges 13,144 8,381
Insurance premiums 8,083 7,852
Ground rent 35 35
Water/waste water 1,318 1,304
Licences 70 180
PRS for lettings 352 -
Miscellaneous 4 100
Telephones 3,037 1,546
Management expenses 202 208
Repairs and maintenance 7,784 14,960
Repairs/maintenance – non recurring 4,247 -
Cleaning 1,760 1,390
Cleaning – lettings 600 650
Club Night costs 694 395
Bank charges/card fees 242 144
Data protection fees 35 35
Computer expenses 2,395 1,629
Affiliation fees 656 565
Donations 700 506
Training - 926
Depreciation 7,858 53,216 9,031 49,837
______ ______
NET PROFIT FOR THE YEAR 9,348 14,267
_____ _____

Page 6