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2025-07-31-accounts

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Charity number: 1003836

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

PIMLICO OPERA

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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
Charity balance sheet 12
Consolidated statement of cash flows 13
Notes to the financial statements 14 - 24

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PIMLICO OPERA

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025

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

Trustees G Meagher, Chair R Anderson JG Derrick J Farr HCH Munro (appointed 24 February 2026) Lady IMA Murray A Sparrowhawk (resigned 28 April 2025) AJ Uttley N Zeman Charity registered number 1003836 Principal office Sutton Manor Farm Bishops Sutton Alresford Hampshire SO24 0AA Secretary E Cranmer Founder W Kani Bankers Barclays Bank plc Kingsland PO Box 3628 London E8 2JK Independent Examiner Janice Matthews FCA Menzies LLP Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP

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PIMLICO OPERA

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025

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 2025.

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.

Pimlico Opera has two strands of activity: in prison and in primary schools. The charity has worked in prisons for 37 years (since 1989) and in primary schools for 13 years (since 2013).

We are fortunate to have generous support from many donors including The Mila Charitable Organisation , The Linbury The Trust, The Ingram Trust, The Underwood Trust and The Michael Bishop Foundation.

The prison work began in Wormwood Scrubs. The first large-scale fully-staged collaboration took place in 1992 and since then tens of thousands of the public have been taken into prison and thousands of prisoners have been involved. Former prisoners have been employed by a sister charity after release.

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 Betty Blue Eyes , based on the Alan Bennett film, A Private Function, about illegal pork supplies during World War 2. In March 2025, the charity staged Made in Dagenham at HMP Bronzefield.

These large-scale collaborations take place over six 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 £200,000 which comes from three sources: public donations, trust donations and ticket sales. Raising funds had become more difficult and it was decided to present these large-scale musicals every two years and add a new stream of activity: a weekly class throughout the year. Since January 2024 we have offered weekly music and dance classes to the Bronzefield residents, and thus the ladies honed their skills and built their confidence to prepare for the intensive 4 weeks of full–time rehearsals with the professional cast for the large scale musicals and public showcases.

The Primary Robins programme 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.

After COVID, the project had around 2,000 pupils and by September 2021 (FY22) it had grown to 4,110 Robins in 37 schools. Today there are 6,800 Robins (FY24: 6,050 Robins).

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 takes place in schools that have no music provision and focuses on schools with disadvantaged children, where Key Stage 2 (age 7-11) results are below 70% and they have a high percentage of free school meals. There is no cost to either the schools or the parents.

Over these 12 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.

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PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

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

The charity does not rely on volunteers delivering its charitable activities.

Achievements and performance

On 3 April 2025 Pimlico Opera’s key staff (Helen Sennett and Annabel Larard) were invited to Windsor Castle to celebrate community music across the United Kingdom. They had the great privilege of meeting the King. The evening began with a concert in the Waterloo Chamber including performances by YolanDa Brown and the Sing for Freedom Choir, followed by a reception in St George's Hall where His Majesty King Charles III chatted to guests.

Primary Robins

The project is nationwide in Hampshire (5 schools), Surrey (8 schools), Kent (1 school), Essex (9 schools), Manchester (5 schools), Newcastle (8 schools), Durham (4 schools), Lewisham (8 schools), Staffordshire (4 schools) and Ripon (1 school). Annabel Larard has managed the project since its inception in 2013 which has now expanded into four Sheffield schools.

Besides recruiting the teachers and managing the schools, Annabel is finding ways of deepening their connection with the programme. This has included end-of-term concerts (for Surrey schools, this happens in the Grange Park Opera House) and orchestral workshops;

In the academic year 2024/25 activities beyond the weekly classes were as follows:

Victoria Collier, Deputy Head, Old Moat Primary, Manchester said: “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 said: “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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PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Prison

Helen Sennett leads the prison work.

Pimlico Opera continues to work with HMP Bronzefield, one of only 12 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.

Contact with a prison is maintained throughout the year with weekly classes every Friday afternoon for 2-3 hours with approximately 20 prisoners.

The stark reporting from this year’s Bromley Briefings highlights the gravity of the situation for women in prison; self-harming is eight times higher than male prisons. Purposeful activity on a regular basis is often lacking in our overcrowded prison system, and our classes help chip away at the challenge.

In March 2025 (FY25) a large scale musical Made in Dagenham was staged, our 28th prison collaboration. Four weeks of intensive rehearsal – all day, every weekday, began in late January 2025, with public performances during the week 5-9 March 2025 and two performances for prisoners.

Having benefitted from the weekly tuition, the quality of singing, including three-part harmony was exceptional. Richard Morrison, Head of Culture at The Times, attended a rehearsal and wrote a substantial piece for his paper.

Musical Theatre review gave the show 5 stars: “Forget the London Palladium, the Garrick and the Gielgud, the place to see theatre at its most inspiring last week was at a 280-seater pop-up in the gymnasium of Europe’s biggest all-women prison not far from Heathrow.

Having now seen all six of Pimlico Opera’s collaborations with Bronzefield, I can confidently say Made in Dagenham, a darn good West End musical full of tears and laughter based on the true story of female sewing machinists at Ford in East London striking for equal pay in the late 1960s, stands right up there with the best.” The ladies that performed were highly commended in the 2025 Koestler Awards. When the performances are over, it can be difficult for the prisoners. However, the weekly classes helped ameliorate this lull.

A few comments are given here:

“Thank you so very much for giving my little sister the chance to perform in the show. I haven’t seen her so happy, healthy and focused as I did last night, and was overcome with pride and emotion all night, I still am this morning! Again, thank you for all the hard work you all do, it truly is amazing. Never forget the difference you make to someone’s life.”

“What makes a great artist is a combination of great talent and great humility and you showed us both. Thank you.” Marlena, prisoner

“What an experience. It has changed my life for sure.” Cast member

“The high point of my entire professional career.” Cast member

“I’ll treasure this forever.” Brenda, prisoner

“Both outstanding and humbling.” Audience member

A lifer from 2012 contacted us: “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

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PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Future plans 2025/26

The weekly classes in Bronzefield prison have continued. Music is now a regular part of the lives of the residents there.

In 2026, we will have a smaller scale performance at HMP Bronzefield with tickets on sale to the public. This gives the Bronzefield residents an opportunity to work towards a major milestone as part of a professional production, but without the full production value of the biennial performances. If successful, we plan to move towards a model where we have two performances per year, with one full scale production every other year.

The school year 2025/26 continues with 6,800 Robins in 60 schools. There are four new schools in Doncaster/Sheffield and the remainder are spread over Hampshire, Surrey, Kent, Essex, Manchester, Newcastle, Durham, Lewisham, Staffordshire Yorkshire and Sheffield.

There is no better way of bringing people together than through song. The benefits will be felt for many years to come. It is planned to increase Robins enrichment activities by providing further orchestral workshops during the coming financial year.

Financial review, reserves policy and risk management

The charity’s financial results reflect the biennial cycle of the prison opera production. A full prison production typically costs approximately £200,000 and is staged every two years. As a result, financial performance can vary significantly between years as funds are raised and accumulated ahead of production periods. In the current year the charity recorded net income before taxation credits of £154,012 (2024: £11,034) reflecting fundraising activity ahead of the next production cycle.

At 31 July 2025, Pimlico Opera and its subsidiaries ("the Group”) held total consolidated funds of £586,085, comprising unrestricted funds of £278,344 and restricted funds of £307,741. The charity’s subsidiary production company recorded a deficit in the year, reflecting the timing of production-related activity within the biennial cycle. This is expected within the charity’s financial planning and is supported by the charity’s reserves and reflected in the consolidated numbers. The financial position of the parent charity alone is presented separately in the charity's Statement of Financial Position. The Trustees maintain a reserves policy designed to ensure the continuity of core programmes and financial stability between production cycles.

The Primary Robins programme has continued to expand and now operates in over 60 schools. The Trustees aim to hold forward funding sufficient to guarantee delivery of the programme for a full academic year, particularly in disadvantaged schools where continuity of provision is important. With the programme at its current scale, the Trustees estimate this requires approximately £175,000 to cover direct teaching costs including teachers, travel and programme leadership. Where appropriate, these costs may be supported by restricted funds raised specifically for the programme.

In addition, the Trustees aim to hold general reserves equivalent to twelve months of operating expenditure, currently estimated at approximately £120,000. Taken together, the Trustees therefore consider a minimum reserve level of approximately £300,000 to be appropriate.

At the year end, unrestricted reserves provide coverage to meet the charity’s general reserves requirements and, together with restricted funds held for programme delivery, are above the minimum policy level to provide the charity with appropriate financial stability to plan future activity. This includes contracting artists in advance of the next prison production and supporting planned enrichment activities such as orchestral workshops for the Primary Robins project.

The charity receives no government funding and relies primarily on support from trusts, foundations and major individual donors, together with ticket sales from productions. This funding model creates a degree of income volatility, which the Trustees manage through careful financial planning and the maintenance of appropriate reserves.

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PIMLICO OPERA

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Structure, governance and management

The charity is established and governed by a trust. Its activities, assets, and operations are administered in accordance with the terms of the trust deed and applicable charity law, under the oversight of the appointed trustees. The Trustees who served during the year were as follows:

G Meagher (Chair) R Anderson JG Derrick J Farr Lady IMA Murray A Sparrowhawk (resigned 28 April 2025) AJ Uttley N Zeman

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.

Victoria Sassoon and Ismay Forsyth have been appointed ambassadors to Pimlico Opera. In this capacity they have begun supporting the charities activities and have attended Trustee meetings as observed. The Trustees may consider them for Trustee roles in the future.

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. Remuneration decisions are delegated to The Founder.

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. The two charities share an office and staff, as detailed in the notes to the accounts. George Meagher is also a trustee of Grange Park Opera.

Some Key Management personnel are employed jointly with Grange Park Opera and their costs are recharged to Pimlico Opera based on their time spent working on Pimlico Projects. Overhead costs that are shared with Grange Park Opera in FY25 have been recharged to the charity.

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:

................................................ 2EB89A7980B04BA... E Cranmer Secretary of Trustees Date: 16-Apr-2026

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PIMLICO OPERA ~~nn~~ STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2025

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 board of trustees and signed on its behalf by:

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

G Meagher Chair

26-Apr-2026 Date:

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PIMLICO OPERA

INDEPENDENT EXAMINERS' REPORT

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 Pimlico Opera ('the parent charity') and its subsidiary undertaking for the year ended 31 July 2025.

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 Accountants 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 EXAMINERS' REPORT (CONTINUED)

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-Apr-2026

Janice Matthews FCA

Menzies LLP

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

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PIMLICO OPERA

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
Total income
Expenditure on:
Charitable activities:
5
Prison project expenses
Primary Robins expenses
Support costs
Governance costs
Generating funds
Total expenditure
Net income before taxation
Theatre Tax Relief Tax Credits
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
30,623
32,138
12,089
74,850
-
-
-
7,066
-
7,066
67,784
31,473
99,257
179,087
99,257
278,344
Restricted
funds
2025
£
528,226
35,683
-
563,909
199,125
164,873
91,011
-
22,672
477,681
86,228
-
86,228
221,513
86,228
307,741
Total
funds
2025
£
558,849
67,821
12,089
638,759
199,125
164,873
91,011
7,066
22,672
484,747
154,012
31,473
185,485
400,600
185,485
586,085
Total
funds
2024
£
257,947
-
8,766
266,713
13,145
149,236
65,588
6,203
21,508
255,680
11,033
-
11,033
389,567
11,033
400,600

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PIMLICO OPERA

CONSOLIDATED BALANCE SHEET AS AT 31 JULY 2025

2025 2024
Note £ £
Current assets
Debtors 10 123,669 93,684
Investments - 254,433
Cash at bank and in hand 543,435 206,477
667,104 554,594
Current liabilities
Creditors: amounts falling due within one year 11 (81,019) (153,994)
Net current assets 586,085 400,600
Total net assets 586,085 400,600
Charity funds
Restricted funds 12 307,741 221,513
Unrestricted funds 12 278,344 179,087
Total funds 586,085 400,600

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

[ceo ................................................ 943E6C43CD5543E...by: G Meagher Chair Date: 26-Apr-2026

The notes on pages 14 to 24 form part of these financial statements.

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PIMLICO OPERA

CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025

2025 2024
Note £ £
Fixed assets
Investments 9 100 100
100 100
Current assets
Debtors 10 167,059 44,340
Investments - 254,433
Cash at bank and in hand 541,019 198,013
708,078 496,786
Current liabilities
Creditors: amounts falling due within one year 11 (66,226) (202,993)
Net current assets 641,852 293,793
Total net assets 641,952 293,893
Charity funds
Restricted funds 12 504,204 223,928
Unrestricted funds 12 137,748 69,965
Total funds 641,952 293,893

The charity's net movement in funds for the year was £348,059 (2024: £(172,581)).

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

[ceo ................................................ 943E6C43CD5543E...by: G Meagher

Chair

26-Apr-2026 Date:

The notes on pages 14 to 24 form part of these financial statements.

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PIMLICO OPERA

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025

Note
Cash flows from operating activities
Net cash used in operating activities
15
Cash flows from investing activities
Dividends and interest from investments
Proceeds from the sale of investments
17
Purchase of investments
Net cash provided by/(used in) investing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
16
2025
£
70,435
12,089
254,434
-
266,523
-
336,958
206,477
543,435
2024
£
31,496
8,766
-
(254,434)
(245,668)
-
(214,172)
420,649
206,477

The notes on pages 14 to 24 form part of these financial statements

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1. General information

The organisation is an 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.

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.

2.2 Basis of consolidation

The group financial statements consolidate the financial statements of Pimlico Opera and its wholly owned subsidiary Pimlico Opera Productions Limited for the year end 31 July 2025.The holding represents 100 £1 ordinary shares.

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 in operational existence for the foreseeable 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 2025

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 which 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 it is 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, workshops 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: E0C4B1CD-D596-451E-9312-F41B43ECA269Docusign Envelope ID: CE136B62-A707-8289-8311-3190F82C92DD

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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 2025
Total 2024
Income from charitable activities
Compensation received
Prison project tickets
Programme sales and other income
Unrestricted
funds
2025
£
30,623
-
-
-
-
-
-
30,623
5,100
Unrestricted
funds
2025
£
-
29,998
2,140
32,138
Restricted
funds
2025
£
-
57,415
169,380
47,175
227,600
26,656
-
528,226
252,847
Restricted
funds
2025
£
2,425
3,258
30,000
35,683
Total
funds
2025
£
30,623
57,415
169,380
47,175
227,600
26,656
-
558,849
257,947
Total
funds
2025
£
2,425
33,256
32,140
67,821
Total
funds
2024
£
-
-
14,440
55,287
171,750
11,370
5,100
257,947
Total
funds
2024
£
-
-
-
-

4. Income from charitable activities

Page 16

Docusign Envelope ID: E0C4B1CD-D596-451E-9312-F41B43ECA269Docusign Envelope ID: CE136B62-A707-8289-8311-3190F82C92DD

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

5. Analysis of expenditure by activities

Prison Project
Robins Project
Administration and governance
Total 2024
Analysis of direct costs
Activities
undertaken
directly
2025
£
217,263
169,407
-
386,670
183,889
Support
costs
2025
£
40,187
50,824
7,066
98,077
71,791
Total
funds
2025
£
257,450
220,231
7,066
484,747
255,680
Total
funds
2024
£
51,825
197,652
6,203
255,680
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 2024
Prison
Project
2025
£
53,495
25,760
18,110
26,089
34,371
5,441
11,471
7,128
17,260
18,138
217,263
28,313
Robins
Project
2025
£
128,297
-
17,240
-
-
-
12,771
6,565
-
4,534
169,407
155,576
Total
funds
2025
£
181,792
25,760
35,350
26,089
34,371
5,441
24,242
13,693
17,260
22,672
386,670
183,889
Total
funds
2024
£
117,661
-
8,699
1,000
-
50
13,116
9,786
12,070
21,507
183,889

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Docusign Envelope ID: E0C4B1CD-D596-451E-9312-F41B43ECA269Docusign Envelope ID: CE136B62-A707-8289-8311-3190F82C92DD

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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 2024
Prison
Project
2025
£
27,822
8,723
3,533
109
-
40,187
23,483
Robins
Project
2025
£
36,754
9,243
3,533
1,294
-
50,824
42,105
Administration
and
Governance
2025
£
-
-
-
-
7,066
7,066
6,203
Total
funds
2025
£
64,576
17,966
7,066
1,403
7,066
98,077
71,791
Total
funds
2024
£
41,959
16,882
4,232
2,515
6,203
71,791

6. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 4,250 3,000

7. Staff costs

Management charge 2025
£
37,252
37,252
2024
£
20,898
20,898

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

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8. Trustees' remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2024 - £NIL) .

During the year, no trustee expenses have been incurred (2024 - £NIL) .

9. Fixed asset investments

charity
Cost or valuation
At 1 August 2024
At 31 July 2025
Investments
in subsidiary
companies
£
100
100

Principal subsidiaries

The following is 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
£ £ Surplus/ assets/(liabili
(Deficit) for ties)
the year £
£
Pimlico Opera Productions Limited 2,425 (196,473) (194,047) (55,766)

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

10. Debtors

Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
Theatre tax relief
Group
2025
£
36,000
-
-
9,518
78,151
123,669
Group
2024
£
-
-
40,651
6,355
46,678
93,684
charity
2025
£
36,000
121,541
-
9,518
-
167,059
charity
2024
£
-
-
40,490
3,850
-
44,340

11. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Grange Park Opera
Accruals and deferred income
Deferred income at 1 August 2024
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2025
Group
2025
£
8,266
-
1,247
33,782
37,724
81,019
Group
2024
£
4,961
-
-
26,958
122,075
153,994
charity
2025
£
8,659
-
2,955
19,388
35,224
66,226
Group
2025
£
113,766
24,727
(113,766)
24,727
charity
2024
£
4,960
50,000
-
26,958
121,075
202,993
Group
2024
£
25,075
102,266
(13,575)
113,766

Deferred Income includes Prison supporter donations and trust donations received in advance of the next Prison show to take place in 2027.

Page 20

Docusign Envelope ID: E0C4B1CD-D596-451E-9312-F41B43ECA269Docusign Envelope ID: CE136B62-A707-8289-8311-3190F82C92DD

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

12. Statement of funds

Statement of funds - current year

Unrestricted funds
Group general reserve
Restricted funds
Primary Robins fund
Prison project
Total funds
Balance at 1
August 2024
£
179,087
221,513
-
221,513
400,600
Income
£
74,850
281,200
282,709
563,909
638,759
Expenditure
£
24,407
(220,231)
(257,450)
(477,681)
(453,274)
Balance at 31
July 2025
£
278,344
282,482
25,259
307,741
586,085

General Reserve

The Trustees aim to hold a general reserve to cover 12 months operating costs equivalent to £120,000.

These include the reserves of the trading subsidiary which amount to (£55,766) (2024: £106,808).

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 maintains contact with the prison throughout the year with weekly sessions and produces a large scale musical production once every two years. During FY25, there were no transfers between unrestricted and restricted funds (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, Trusts 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 £175,000.

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

12. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Group general reserve
Restricted funds
Primary Robins fund
Prison project
Total 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

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Docusign Envelope ID: E0C4B1CD-D596-451E-9312-F41B43ECA269Docusign Envelope ID: CE136B62-A707-8289-8311-3190F82C92DD

PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

13. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Total
Unrestricted
funds
2025
£
359,363
(81,019)
278,344
Restricted
funds
2025
£
307,741
-
307,741
Total
funds
2025
£
667,104
(81,019)
586,085

Analysis of net assets between funds - prior year

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

14. Related party transactions

At 31 July 2025 Pimlico Opera owed Grange Park Opera £33,782 (2024: £26,958).

During the year Grange Park Opera charged Pimlico Opera £60,873 for shared staff and office costs (2024: £50,148).

During the year donations from related parties totalled £44,260 (2024:£7,350) .

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PIMLICO OPERA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

15. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Interest Receivable
Increase in debtors
(Decrease)/increase in creditors
Net cash provided by operating activities
16.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
17.
Analysis of changes in net debt
Cash at bank and in hand
Liquid investments
At 1 August
2024
£
206,477
254,433
460,910
Group
2025
£
185,485
(12,089)
(29,985)
(72,976)
70,435
Group
2025
£
543,435
543,435
Cash flows
£
336,958
(254,433)
82,525
Group
2024
£
11,033
(8,766)
(39,925)
69,153
31,495
Group
2024
£
206,477
206,477
At 31 July
2025
£
543,435
-
543,435

Page 24