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2024-07-31-accounts

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

Charity number: 1003836

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

PIMLICO OPERA

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 6
Trustees' responsibilities statement 7
Independent examiner's report 8 - 9
Consolidated statement of financial activities 10
Consolidated balance sheet 11
Notes to the financial statements 13 - 22

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2024

The organisation is a charity, which was registered on 8 August 1991, governed by a deed dated 3 June 1991.

Trustees G Meagher, Chair J Derrick A Uttley (appointed 4 October 2023) R Anderson (appointed 4 October 2023) Lady I Murray (appointed 4 October 2023) N Zeman (appointed 4 October 2023) A Sparrowhawk (resigned 28 April 2025) J Farr S Radcliffe (resigned 31 October 2023) Charity registered number 1003836 Principal office Sutton Manor Farm Bishops Sutton Alresford Hampshire SO24 0AA Secretary E Cranmer Founder W Kani Independent Menzies LLP examiners Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP Bankers Barclays Bank plc Kingsland PO Box 3628 London E8 2JK

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2024

The Trustees present their report and the consolidated financial statements of the charity and its subsidiary Pimlico Opera Productions Limited for the year ended 31 July 2024.

Reference and administrative information set out on page 1 forms part of this report.

Objectives and activities for the public benefit

The objects of the charity are to advance education through the promotion, support and encouragement of the art of music and drama and in particular opera and musical theatre. The charity's goal is to build confidence through teamwork, education and music.

We would like to thank all our supporters, including The Linbury Trust, who make this work possible.

Pimlico Opera has two strands of activity: in prison and in primary schools.

The prison work began in 1989 in Wormwood Scrubs where, in 1992, the first large-scale fully-staged collaboration took place. Since then, there have been 27 co-productions, taking tens of thousands of the public into prison and working with thousands of prisoners.

The musical Hairspray in March 2020 was completed days before the first COVID lockdown. Further lockdowns and high levels of infection prevented projects taking place in FY21 or FY22. In November 2022 (FY23) the charity returned for its 27th appearance in prison over 33 years: Betty Blue Eyes , based on the Alan Bennett film, A Private Function , about illegal pork supplies during World War 2.

These large-scale collaborations take place over seven weeks. Prisoners participate in full-time rehearsals resulting in a truly excellent piece of musical theatre performed with live orchestra before a paying public. Building towards such a goal is ambitious. Many prisoners have never been to the theatre, some cannot read, for some English is a second language.

Prisoner families attend. The evidence is that prisoners, the prison itself and the public gain immeasurably from these collaborations. There is personal, social and familial approbation for participants and a change in attitude amongst fellow prisoners, prison staff and the public who are astonished by the talent they see.

These projects now cost around £220,000 which comes from three sources: public donations, trust donations and ticket sales. Raising funds has become more difficult since COVID and it was decided, therefore, to present these large-scale musicals every two years and add a new stream of activity: a weekly class throughout the year. These classes began in January 2024 and prisoners are trained towards the next large scale musical and there will be concerts for members of the public roughly every six months.

The Primary Robins project was launched in September 2013. Fifty years ago, every primary school had children sitting around a piano learning songs. In 2013, Primary Robins was introduced to four Hampshire schools, giving 430 Robins a weekly half-hour singing class.

The project is startling in its simplicity and in its effectiveness: classes gather every week and learn songs. Each term the Robins have a new specially-prepared songbook of around 10 songs, one of which is in another language. All songs are traditional rather than pop tunes, and often turn out to be familiar to our Robins’ parents and grandparents.

The songbook includes musical notation. It is not intended to teach the children to read music, but some see the pattern of how they sing and what the dots do.

The project is focussed on disadvantaged children within disadvantaged communities. Their schools have little or no music provision, with Key Stage 2 (age 7-11) results below 70% and a high percentage of free school meals. Every week of the school year, Robins are given a half hour singing class. There is no cost to either the schools or the parents.

Over these 10 academic years, we have seen the huge impact that the project has had on so many children. Singing every week for 30 minutes boosts confidence, encourages working as part of a team and gets the brain ready for learning.

The Trustees have given due consideration to the Charity Commission's guidance on public benefit and are satisfied that our objectives,strategy and future plans meet the definition as required by the Charities Act 2011.

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PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Achievements and performance

Primary Robins

Annabel Larard has managed the project since its inception in 2013. She comments "I believe that schools’ singing is needed now more than ever. In a time characterised by stress and worry, there is no better way of bringing people together than through song. The benefits will be felt for many years to come."

COVID restrictions and lockdowns between March 2020 and Spring 2021 restricted what was possible and the 2,000 Robins often received tuition online. After COVID, the project doubled in size. In September 2021 (FY22) the project in its ninth year had grown to 4,110 Robins in 37 schools. In September 2022 (FY23) there were 6,060 Robins in 50 schools.

This level of activity was maintained in FY24 with 6,060 Robins in schools spread nationwide: Hampshire 5 schools – Surrey 8 – Kent 1 – Essex 9 – Manchester 5 – Newcastle 8 – Durham 4 – Lewisham 8 - Staffordshire 4.

Victoria Collier, Deputy Head, Old Moat Primary, Manchester

“Our school is in an area of high deprivation. We simply can’t afford to buy in music tuition and something really special happens when a real musician works with children. Now we can’t imagine school life without your teacher Ed Robinson. Staff and children look forward to his visits: the impact on the mood is palpable as the children’s voices fill the air singing with more confidence than we have ever seen at Old Moat.”

Ruth Nutton-Jones, Deputy Head, Medlock Primary, Manchester “Our children have learnt so much and the development of their musical understanding and vocabulary has been particularly clear as well as their performance and teamwork skills. One particular benefit has been that our school choir is now a massive 55-person operation, and it is down to the enthusiasm the children now have for singing.”

Beyond the regular classes, the project brings further enrichment in various formats. The teachers are hugely enthusiastic about all these opportunities. The concerts increase the children's self-esteem and confidence and give them the opportunity to perform in a theatre in front of their families.

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

- A Day with the Duchess Primary Robins Visit for a Day

This was a new venture: a day of cross-curricular links - history, music and home economics - where the Robins come out of their school to the countryside for a day.

Project Leader Annabel Larard reports:

"On a sunny day in March, ten children from Pyrcroft Grange Primary School in Chertsey visited West Horsley Place for our first ever Day with the Duchess.

Jo Ellison from West Horsley Place met us at the front of the house and told us that it was originally a Tudor House with a wooden frame and that the brick façade was put on in 1640.

Baking Bread in the Tudor kitchen the children put on aprons and, in pairs, began to carefully measure out the ingredients. They then kneaded the dough and made a small ball. Whilst the dough proved we headed to the theatre.

Singing on the Stage I took the children up to one of the Grand Tier boxes which gave them a great view of the stage, they all loved the coins in the floor. In Wardrobe they had great fun trying on different costumes, ruffs, capes and masks. They couldn’t believe how heavy the costume was that Bryn Terfel wore as Falstaff. Wearing costumes, we went onto the stage and sang a tongue twister about a Tudor who tooted the flute and tried to tutor two tooters to toot. The children then learnt and performed Greensleeves.

The Garden and House Tour We walked back through the garden where we bumped into Matt the gardener, who took us to the Crinkle-Crankle garden. He explained the method of growing fruit trees on a Serpentine Wall and showed us that he had mowed lines to mirror the wall – like a snake (serpent) slithering through the grass. The children were amazed that the mulberry tree was over four-hundred years old.

In the Stone Hall we met Jo and began the tour of the house. The children learnt that Henry VIII visited West Horsley Place and that, at the grand dinner for him, there were thirty-seven courses, including swan, stewed sparrow and sturgeon. In the Library they were allowed to take a book off the shelf. Jo talked about the women of West Horsley Place including Lady Crewe and the Duchess of Roxburghe. Upstairs, we went into one of the bedrooms and saw Lord Crewe’s travelling case and, in the Red Drawing Room, the children learnt all about Sir Walter Raleigh and how, after he was beheaded by Queen Elizabeth I, his wife Bess carried his head around in a bag tied to her skirts.

We followed Jo down the back stairs back into the kitchen where the children found their bread rolls, each one risen and cooked to perfection.

Chatting to the class teacher she told me that she had deliberately chosen children who would never get to experience something like this and, in her words, children that often seem invisible in the classroom. At one point she got quite emotional when a little boy asked a question because she said she had never heard him speak. To see these children shining, laughing, joining in and being curious was amazing. "

The children's comments:

“I learned how to get a book out of the library, we were very careful as the books were so old ” Luke

The opera house is really big, you need a really big voice to sing to the audience ” Amari

“I had a great time, I learned about History, Music, making bread and Art” Bella

“I loved learning about Henry VIII, I can’t believe he actually went there and had all that food, imagine how long it would take the cooks to make it all!” Scarlet

“Measuring all the ingredients was really fun and we had real chefs hats and aprons. I loved my bread” Jett

Nicola Colley, Deputy Head, Pyrcroft Grange Primary, Surrey

“Thank you for the most fantastic day. The children were buzzing on the way back, all the activities were engaging and the experience will stay with the children for a long time. The real highlight of the day was not just making the bread but that the children could take it home with them! They all asked when they can come back.”

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Prison

Helen Sennett leads the prison projects.

We continue to work with HMP Bronzefield, one of only 13 UK Women's prisons and the only purpose-built private prison for women in the UK.

It is the largest female prison in Europe, with an approximate roll call of 572 in four house blocks with a mother & baby unit for 12 women and 13 babies up to the age of 18 months. The prison is operated by Sodexo Justice Services.

The large-scale project takes place every two years.

To maintain contact with a prison throughout the year there are weekly classes which address the need for regular purposeful activity in prisons . These classes take place every Friday afternoon for 2-3 hours with roughly 20 prisoners. Content includes drama (including the prisoners’ own writing), singing and dance.

They offer many of the same benefits, with more longevity, consistency and structure. Since confidence, energy, teamwork, and positive thinking all contribute to rehabilitation and social integration, the weekly classes, like the prison productions, can facilitate significant improvements, both in the way prisoners view themselves, and are viewed by others. The Prison Reform Trust’s latest Bromley Briefing details how little purposeful activity there is now in prisons, with almost nothing having changed since the lockdowns and extreme restrictions of the pandemic. We know that rehabilitation is vital, but opportunities such as this are vanishingly rare.

The classes in FY24 built towards the Made in Dagenham production scheduled for FY25.

“Just to say I am out now. I took part in Les Miserables as the leader of the Revolution, Enjoras. As a lifer, you gave me hope and acceptance. Thank you. ” Garry, HMP Erlestoke, Wiltshire

Future plans 2024/25

The large-scale prison collaboration, the musical Made In Dagenham , begins with five weeks of intensive rehearsal – all day, every weekday in late January 2025, with public performances 5-9 March 2025. This will be the 28th prison collaboration. Following on from this, the weekly classes described above will continue building towards public showcases.

In FY25 Primary Robins will increase from 6,050 to 6,500 pupils with new pupils in and around Sheffield: Hampshire 5 – Surrey 8 – Kent 1 – Essex 9 – Manchester 5 – Newcastle 8 – Durham 4 – Lewisham 8. Staffordshire 4 – Sheffield 4 – Ripon 1. Alongside this expansion, we will increase efforts to enrich the project beyond its core formula; this includes giving more children the opportunity to perform in concerts for their families and the public, and building on the early success of ‘A Day with the Duchess’.

Financial review, reserves policy and risk management

The net inflow for the year amounted to £11,033 (2023: Inflow £15,683). The charity carried forward a surplus on its unrestricted fund at 31 July 2024 to £179,087 and £221,513 on the restricted fund.

The Trustees aim is to hold minimum forward reserves for the Primary Robins project to ensure continuity of singing lessons for the full school year. This equates to approximately £130,000 of direct teaching costs. Any excess the trustees note represents an intended future expansion.

The Trustees further aim to hold general reserves to cover 6 months operating costs equivalent to £60,000.

Structure, governance and management

The Trustees who served during the year were as follows: George Meagher (appointed Chair Feb 2024) J Farr J G Derrick (was previously chair) A Sparrowhawk (resigned 28 April 2025) R Anderson (appointed on 4 October 2023) Lady I Murray (appointed on 4 October 2023) A Uttley (appointed on 4 October 2023) N Zeman (appointed on 4 October 2023) S Radcliffe (resigned on 31 October 2023)

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Eleanor Cranmer (Company Secretary)

New Trustees are appointed by the existing Trustees on the basis that they will provide the board with skills and experience appropriate to the needs of the charity. They are usually already familiar with Pimlico Opera but are also given additional background information by the board and management of the charity by way of induction.

The board meets when necessary and at least once a year and is responsible for the strategic direction and policy of the charity. Day to day responsibility is delegated to senior staff and the Founder, Wasfi Kani.

Key management personnel remuneration

The Trustees consider that the board of trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the trust on a day to day basis. All Trustees give their time freely and no Trustee received any remuneration in the year. Details of related party transactions are disclosed in note 14.

Connected charities

Pimlico Opera has an associated charity, Grange Park Opera. Both charities share an office and staff, as detailed in the notes to the accounts.

Some Key Management personnel are employed jointly with Grange Park Opera and their costs are recharged to Pimlico Opera based on their time spend working on Pimlico Projects. Overhead costs that are shared with Grange Park Opera in FY24 have been recharged to the charity. A review is ongoing regarding the apportionment and method of sharing these joint costs.

This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities.

Approved by order of the members of the board of Trustees and signed on their behalf by: ................................................[(ravumer] |[Elrawor] Signed by: E Cranmer 2EB89A7980B04BA... Secretary of Trustees Date: 27-May-2025

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2024

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on its behalf by:

[ceo by:

................................................ 943E6C43CD5543E... G Meagher Chair

Date: 27-May-2025

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PIMLICO OPERA

INDEPENDENT EXAMINERS' REPORT TO PIMLICO OPERA

Independent examiner's report to the Trustees of Pimlico Opera ('the Group')

I report to the charity Trustees on my examination of the consolidated accounts of the Group comprising the Pimlico Opera ('the parent Charity') and its subsidiary undertakings for the year ended 31 July 2024.

Responsibilities and basis of report

As the Trustees of the parent Charity you are responsible for the preparation of the consolidated accounts of the Group in accordance with the requirements of the Charities Act 2011 ('the 2011 Act') and you have chosen to prepare consolidated accounts for the Group. You are satisfied that the accounts of both parent Charity and the Group are not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the consolidated accounts carried out under section 152 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 152(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.

Independent examiner's statement

Since the Trustees have opted to prepare consolidated accounts for the Group and the Group's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accounts in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the Group has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

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 with respect to the parent Charity were not kept as required by section 130 of the 2011 Act and with respect to its subsidiaries as required by section 386 of the Companies Act 2006; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

  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 (FRS102)].

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PIMLICO OPERA

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the parent Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 27-May-2025 634F24DE92A4471... Janice Matthews FCA

Menzies LLP

Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
Total income
Expenditure on:
Charitable activities:
Prison project expenses
5
Primary Robins expenses
5
Support costs
5
Governance costs
5
Total expenditure
Net income before taxation
Taxation
Net income after taxation
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2024
£
5,100
-
8,766
13,866
-
-
-
6,203
6,203
7,663
-
7,663
(37,027)
(29,364)
208,451
(29,364)
179,087
Restricted
funds
2024
£
252,847
-
-
252,847
28,313
155,576
65,588
-
249,477
3,370
-
3,370
37,027
40,397
181,116
40,397
221,513
Total
funds
2024
£
257,947
-
8,766
266,713
28,313
155,576
65,588
6,203
255,680
11,033
-
11,033
-
11,033
389,567
11,033
400,600
Total
funds
2023
£
417,171
51,439
1,189
469,799
214,267
161,998
69,651
8,201
454,117
15,682
46,678
62,360
-
62,360
327,207
62,360
389,567

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

CONSOLIDATED BALANCE SHEET AS AT 31 JULY 2024

2024 2024 2023
Note £ £
Current assets
Debtors 10 93,684 53,759
Investments 254,433 -
Cash at bank and in hand 206,477 420,649
554,594 474,408
Creditors: amounts falling due within one year 11 (153,994) (84,841)
Net current assets 400,600 389,567
Total net assets 400,600 389,567
Charity funds
Restricted funds 12 221,513 181,116
Unrestricted funds 12 179,087 208,451
Total funds 400,600 389,567

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: ................................................ [ceo943E6C43CD5543E...by: G Meagher Chair Date: 27-May-2025

The notes on pages 13 to 22 form part of these financial statements.

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PIMLICO OPERA

CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2024

2024 2024 2023
Note £ £
Fixed assets
Investments 9 100 100
100 100
Current assets
Debtors 10 44,340 161,137
Investments 254,433 -
Cash at bank and in hand 198,013 389,511
496,786 550,648
Creditors: amounts falling due within one year 11 (202,993) (84,275)
Net current assets 293,793 466,373
Total net assets 293,893 466,473
Charity funds
Restricted funds 12 223,928 181,116
Unrestricted funds 12 69,965 285,357
Total funds 293,893 466,473

The Charity's net movement in funds for the year was £ (172,580) (2023 - £202,434) .

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ [ceo943E6C43CD5543E...by: G Meagher Chair

Date: 27-May-2025

The notes on pages 13 to 22 form part of these financial statements.

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

1. General information

The organisation is a unincorporated charity, which was registered in England and Wales on 8 August 1991 under number 1003836.

The address of the registered office and principal place of business is Sutton Manor Farm, Bishop's Sutton Road, Alresford, SO24 0AA.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Pimlico Opera meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Basis of consolidation

The group financial statements consolidate the financial statements of Pimlico Opera and its wholly owned by subsidiary Pimlico Opera Productions Limited for the year end 31 July 2024.The holding represents 100 £1 ordinary shares.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

2.3 Going concern

At the time of approving the financial statements, the Trustees have undertaken an assessment of the adequacy of the resources available to the charity. The Trustees have a reasonable expectation the charity has adequate resources to continue the operational existence for the forseeable future and accordingly continue to adopt the going concern basis of accounting in preparing the financial statements.

2.4 Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure that meets these criteria is charged to the fund, together with an allocation of management and support costs.

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

2. Accounting policies (continued)

2.5 Income recognition

All incoming resources are included in the statement of financial activities when the charity is unconditionally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to the particular categories of income:

Income from prison opera performances is recognised in the year in which production takes place.

Voluntary income is received by way of donations and gift aid tax. Donations are recognised when received, provided that the conditions attached to them can be met. Prison gifts are given in relation to a specific production and are recognised in the year the production takes place.

Grants are recognised when the charity becomes unconditionally entitled to the grant. If grants relate to a prison production they are deferred to the year in which the production takes place.

Investment income is recognised in the year in which its receivable.

2.6 Investments

Investments in subsidiaries are valued at cost less provision for impairment.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Expenditure recognition

Expenditure is recognised on an accruals basis as liabilities are incurred. Costs relating to a particular activity are allocated directly, whereas support and governance costs are apportioned in relation to usage.

Charitable expenditure comprises the costs of opera productions for prison performances and the continuing work in primary schools in relation to Primary Robins.

Investment income, gains and losses are allocated to the appropriate fund.

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Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

3. Income from donations and legacies

Donations
General donations
Individual donations - prison
Donations from trusts - prison
Primary Robins donations
Donations from trusts - Primary Robins
Gift aid on donations
Grants
Core grants from trusts
Total 2024
Total 2023
Income from charitable activities
Compensation received
Prison project tickets
Programme sales and other income
Total 2023
Unrestricted
funds
2024
£
-
-
-
-
-
-
5,100
5,100
19
Unrestricted
funds
2024
£
-
-
-
-
26,079
Restricted
funds
2024
£
-
-
14,440
55,287
171,750
11,370
-
252,847
417,152
Restricted
funds
2024
£
-
-
-
-
25,360
Total
funds
2024
£
-
-
14,440
55,287
171,750
11,370
5,100
257,947
417,171
Total
funds
2024
£
-
-
-
-
51,439
Total
funds
2023
£
18,489
35,145
121,440
17,519
212,180
12,379
19
417,171
Total
funds
2023
£
25,360
23,359
2,720
51,439

4. Income from charitable activities

Page 15

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

5. Analysis of expenditure by activities

Prison Project
Primary Robins
Administration and governance
Total 2023
Analysis of direct costs
Performance and teaching fees
Director, designer, choreographer and conductor
Orchestra fees
Sets, costumes and props
Venue costs
Rehearsal room and music costs
Travel and transport expenses
Other direct expenses
Prison workshop costs
Fundraising costs
Total 2023
Activities
undertaken
directly
2024
£
28,313
155,576
-
183,889
376,265
Prison
Project
2024
£
-
-
-
1,000
-
50
-
26
12,070
15,167
28,313
214,267
Support
costs
2024
£
23,512
42,076
6,203
71,791
77,852
Primary
Robins
2024
£
117,661
-
8,699
-
-
-
13,116
9,760
-
6,340
155,576
161,998
Total
funds
2024
£
51,825
197,652
6,203
255,680
454,117
Total
funds
2024
£
117,661
-
8,699
1,000
-
50
13,116
9,786
12,070
21,507
183,889
376,265
Total
funds
2023
£
247,119
198,797
8,201
454,117
Total
funds
2023
£
188,156
25,850
26,482
39,788
34,898
4,946
26,493
13,066
-
16,586
376,265

Page 16

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Office costs
Examiner's fees and accountancy
Printing, postage and stationery
Governance costs
Total 2023
Prison
Project
2024
£
12,727
8,441
2,116
228
-
23,512
32,852
Primary
Robins
2024
£
29,232
8,441
2,116
2,287
-
42,076
36,799
Administration
and
Governance
2024
£
-
-
-
-
6,203
6,203
8,201
Total
funds
2024
£
41,959
16,882
4,232
2,515
6,203
71,791
77,852
Total
funds
2023
£
43,977
17,901
3,070
4,703
8,201
77,852

Staff costs for the period include expenses related to both employed and self-employed individuals providing services to the company apportioned to charitable activities based on time spent on activities.

6. Independent examiner's remuneration

2024 2023
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 3,000 3,350

7. Staff costs

Management charge 2024
£
20,898
20,898
2023
£
23,091
23,091

Staff are jointly employed and paid by Grange Park Opera. Their costs are charged to Pimlico based on time spent working on Pimlico Activities.

Page 17

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 July 2024, no Trustee expenses have been incurred (2023 - £NIL) .

9. Fixed asset investments

Charity
Cost or valuation
At 1 August 2023
At 31 July 2024
Investments
in subsidiary
companies
£
100
100

Principal subsidiaries

The following was a subsidiary undertaking of the Charity:

Name Company **Holding ** Included in
number consolidation
Pimlico Opera Productions Limited 11137274 100% Yes
The financial results of the subsidiary for the year were:
Name Income Expenditure Profit/(Loss)/ Net assets
£ £ Surplus/ £
(Deficit) for
the year
£
Pimlico Opera Productions Limited 186,028 (2,414) 183,614 106,808

Page 18

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

10. Debtors

Due within one year
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
Theatre tax relief
Group
2024
£
-
40,651
6,355
46,678
93,684
Group
2023
£
-
6,694
392
46,673
53,759
Charity
2024
£
-
40,490
3,850
-
44,340
Charity
2023
£
154,097
6,666
374
-
161,137

11. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Grange Park Opera
Accruals and deferred income
Deferred income at 1 August 2023
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2024
Group
2024
£
4,961
-
26,958
122,075
153,994
Group
2023
£
4,947
-
50,466
29,428
84,841
Charity
2024
£
4,960
50,000
26,958
121,075
202,993
Group
2024
£
25,075
102,266
(13,575)
113,766
Charity
2023
£
4,931
-
50,466
28,878
84,275
Group
2023
£
106,645
25,075
(106,645)
25,075

Deferred Income Includes prison memberships and trust donations received in advance of the next Prison show " Made in Dagenham " produced in 2025.

Page 19

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

12. Statement of funds

Statement of funds - current year

Unrestricted funds
Group general reserve
Restricted funds
Primary Robins fund
Prison project
Total of funds
Balance at 1
August 2023
£
208,451
181,116
-
181,116
389,567
Income
£
13,866
238,051
14,796
252,847
266,713
Expenditure
£
(6,203)
(197,654)
(51,823)
(249,477)
(255,680)
Transfers
in/out
£
(37,027)
-
37,027
37,027
-
Balance at 31
July 2024
£
179,087
221,513
-
221,513
400,600

General Reserve

The Trustees aim to hold a general reserve to cover 6 months operating costs equivalent to £60,000.

These include the reserves of the trading subsidary which amount to £106,808 (2023: (£76,806)).

Prison project fund

The majority of funding given specifically for the purpose of our Prison work comes from individual donors, Trusts, and Foundations. The Project mantains contact with the prison throughout the year with weekly sessions and produces a large scale musical production once every two years. During FY24 £37,027 was transferred from the general fund to fund the work in Prison.

Primary Robins fund

Funding for Primary Robins is received from individual donors, ad hoc fundraising initiatives, Trust and foundations. The project provides a half hour singing lesson every week of the school year. The trustees aim to hold funds in reserve to cover the direct teaching costs for a full academic school year amounting to £130,000.

Page 20

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

12. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Group general reserve
Restricted funds
Prison project
Primary Robins fund
Total of funds
Balance at
1 August 2022
£
168,311
10,922
147,974
158,896
327,207
Income
£
94,922
189,616
231,939
421,555
516,477
Expenditure
£
(8,201)
(247,119)
(198,797)
(445,916)
(454,117)
Transfers
in/out
£
(46,581)
46,581
-
46,581
-
Balance at
31 July 2023
£
208,451
-
181,116
181,116
389,567

Page 21

Docusign Envelope ID: 1D15CEF2-193B-4208-89A4-39960F31882D

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

13. Analysis of net assets between funds

Analysis of net assets between funds - current period

Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
333,081
(153,994)
179,087
Restricted
funds
2024
£
221,513
-
221,513
Total
funds
2024
£
554,594
(153,994)
400,600

Analysis of net assets between funds - prior period

Current assets
Creditors due within one year
Total
Unrestricted
funds
2023
£
293,292
(84,841)
208,451
Restricted
funds
2023
£
181,116
-
181,116
Total
funds
2023
£
474,408
(84,841)
389,567

14. Related party transactions

At 31 July 2024 Pimlico Opera owed Grange Park Opera £26,958 (2023: £50,466).

During the year Grange Park Opera charged Pimlico Opera £50,148 for shared staff and office costs (2023: £50,591).

During the year donations from Related Parties totalled £7,350 (2023:£Nil) .

Page 22