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REGISTERED COMPANY NUMBER: 09679816 (England and Wales)
REGISTERED CHARITY NUMBER: 1164398














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Southport Dramatic Club

Southport Dramatic Club






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Operating and Financial Review 1

Report of the Trustees 2 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

Southport Dramatic Club

Operating and Financial Review
for the Year Ended 31 December 2024

The Theatre and the Club have slowly recovered from Covid from which we received very little help at the time compared with other venues

The year has produced a net income i.e. profit of of £22,148, which is well down on the previous year, which was artificially higher due to an unexpected, though very welcome, legacy of £175,077 that the Club received.

Approved by order of the board of Trustees on the 23rd June 2025 and signed on its behalf by



....................................................................................................

A J Gorse - Hon Treasurer

Southport Dramatic Club (Registered number: 09679816)

Report of the Trustees
for the Year Ended 31 December 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Company are the production and performance of Dramatic Plays, the encouragement of Dramatic Art and the raising of funds for charitable purposes.

Public benefit
The Charity Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

FINANCIAL REVIEW
Reserves policy
The Charity's unrestricted funds at the 31 December 2024 amounted to £1,117,920 (2023: £1,095,772 ) and are held for the Charity to continue its existence for the foreseeable future to accomplish its objectives and activities as outlined above.

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. None of the Charity's funds are designated for specific charitable purposes.

Going concern
The Trustees are satisfied that they have sufficient funds to continue to meet the main objectives of the Charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure
On the 10th July 2015 this Charitable Incorporated Organisation, limited by guarantee, was formed in the name of Southport Dramatic Club (Company Number 9679816).

At a Trustees' meeting, of the Southport Dramatic Club (Unincorporated Charity, No: 221585), on the 19th January 2016 and ratified at an Extra General Meeting on the 18th April 2016, it was resolved, under the terms of the Club's Trust's Deed, that the Charity, known as Southport Dramatic Club (Charity Number: 221585) be dissolved and all of the assets and liabilities of the Club be transferred directly to the new Charitable Company (Charity Number: 1164398).

As such the Club's Board of Management was dissolved, with the existing Club Trustees being appointed as Directors of the new Charitable Company.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09679816 (England and Wales)

Registered Charity number
1164398


Southport Dramatic Club (Registered number: 09679816)

Report of the Trustees
for the Year Ended 31 December 2024

Registered office
Little Theatre
Hoghton Street
Southport
Merseyside
PR9 0PA

Trustees
Miss F M Percival (resigned 24.6.24)
A V Newport
Mrs S J Unsworth
Miss T L Hirsch
G A Gosling (resigned 24.6.24)
Miss L D Haywood
R Roberts-Beardsell (resigned 23.6.25)
Mrs D P Hutchinson
Mrs K Miles-Roberts
S K Pritchard (appointed 24.6.24)
Miss C E Leight (appointed 24.6.24)
P P MacGregor-Forshaw (appointed 23.6.25)

Independent Examiner
Topping & Company
Chartered Accountants
209 Liverpool Road
Birkdale
Southport
Merseyside
PR8 4PH

Solicitors
Weightmans LLP
100, Old Hall Street
Liverpool
L3 9QJ

Bankers
Nat West Bank Plc
130 Lord Street
Southport
Merseyside
PR9 0AB

Approved by order of the board of trustees on 23 June 2025 and signed on its behalf by:





Mrs K Miles-Roberts - Trustee

Independent Examiner's Report to the Trustees of
Southport Dramatic Club

Independent examiner's report to the trustees of Southport Dramatic Club ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Topping & Company

Topping & Company
Chartered Accountants
209 Liverpool Road
Birkdale
Southport
Merseyside
PR8 4PH

23 June 2025

Southport Dramatic Club

Statement of Financial Activities
for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 886 175,077

Charitable activities
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
373,834

309,277

Other trading activities 2 5,168 9,356
Investment income 3 21,086 12,400
Total 400,974 506,110

EXPENDITURE ON
Raising funds 1,225 1,059

Charitable activities
COST OF CHARITABLE ACTIVITIES 144,688 151,672
GOVERNANCE COSTS 232,913 218,743
Total 378,826 371,474

NET INCOME 22,148 134,636


RECONCILIATION OF FUNDS
Total funds brought forward 1,095,772 961,136

TOTAL FUNDS CARRIED FORWARD 1,117,920 1,095,772

Southport Dramatic Club (Registered number: 09679816)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Unrestricted Total
funds funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 753,237 726,887

CURRENT ASSETS
Stocks 7 4,779 4,990
Debtors 8 5,299 4,038
Cash at bank and in hand 400,078 402,655
410,156 411,683

CREDITORS
Amounts falling due within one year 9 (45,473 ) (42,798 )

NET CURRENT ASSETS 364,683 368,885

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,117,920

1,095,772

NET ASSETS 1,117,920 1,095,772
FUNDS 11
Unrestricted funds 1,117,920 1,095,772
TOTAL FUNDS 1,117,920 1,095,772

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Southport Dramatic Club (Registered number: 09679816)

Balance Sheet - continued
31 December 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 June 2025 and were signed on its behalf by:





K Miles-Roberts - Trustee

Southport Dramatic Club

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.Where income is received in advance of a performance or other specified service it is deferred until the Charity is entitled to that income. For Legacies, entitlement is taken as the earlier of the date on which the estate is finaliseddistribution distrubution is received from the estate.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Land and property are not depreciated as the Charitable Company maintains the property in a state of good repair and it is considered that the residual values are such that the depreciation is not significant.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Corporation taxation
The Charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.charity

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Southport Dramatic Club

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£    £   
Social & Fundraising events 3,033 6,631
Social lotteries 2,135 2,725
5,168 9,356

3. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Rents received 9,000 8,000
Deposit account interest 12,086 4,400
21,086 12,400

4. TRUSTEES' REMUNERATION AND BENEFITS

In respect of their duties as Trustees, none received any emoluments in the period other than reimbursement of costs incurred, where applicable.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


Honorarium

As in previous years it is the practice of the Charity to offer and pay an honorarium, where applicable.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.24 31.12.23
Full time equivalent employees 2 2

No employees received emoluments in excess of £60,000.


Southport Dramatic Club

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 January 2024 726,887
Additions 26,350
At 31 December 2024 753,237
NET BOOK VALUE
At 31 December 2024 753,237
At 31 December 2023 726,887

Included in cost or valuation of land and buildings is freehold land of £595,431 (2023 - £595,431) which is not depreciated.

7. STOCKS
31.12.24 31.12.23
£    £   
Stocks 4,779 4,990

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 1,700 3,882
Other debtors 318 156
VAT 2,900 -
Prepayments 381 -
5,299 4,038


Southport Dramatic Club

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts (see note 10) - 8
Trade creditors 16,583 15,583
Social security and other taxes - (1,601 )
VAT - 108
Accruals 2,030 1,840
Deferred Subscribers' Income 26,860 26,860
45,473 42,798

10. LOANS

An analysis of the maturity of loans is given below:

31.12.24 31.12.23
£    £   
Amounts falling due within one year on demand:
Bank overdrafts - 8

11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 1,095,772 22,148 1,117,920

TOTAL FUNDS 1,095,772 22,148 1,117,920

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 400,974 (378,826 ) 22,148

TOTAL FUNDS 400,974 (378,826 ) 22,148


Southport Dramatic Club

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 961,136 134,636 1,095,772

TOTAL FUNDS 961,136 134,636 1,095,772

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 506,110 (371,474 ) 134,636

TOTAL FUNDS 506,110 (371,474 ) 134,636

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 961,136 156,784 1,117,920

TOTAL FUNDS 961,136 156,784 1,117,920

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 907,084 (750,300 ) 156,784

TOTAL FUNDS 907,084 (750,300 ) 156,784

Southport Dramatic Club

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

13. LEGAL STATUS OF THE TRUST

The Trust is a Company limited by guarantee and has no share capital. The liability of each Trustee member and Full Member, who has served as a Full Member for a continuous period of five years, in the event of a winding-up is limited to £1.