Company registratlon No. 02864170 {ETrgland and Wales)
Charity registration No. 1035615
KENTISH OPERA
(A company limited by guarantee)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

KENTISH OPERA
Reference and Adminlslratlve Detalls
Secretsry
Phitip Wallace
Prlnclpal OfflrA
23 Oakley Drive
Bromley
Kent
BR2 8PS
Reglstered offlce
23 Oakley Drive
Bromley
Kent
BR2 8PS
The charty Is Incorporated In Endand & Wales
Sollcltoys
Thackray Williams
Klngs House
3240 Widmore Road
Bromley
Kent
BR11RY
Bankers
CAF Bank Lld
25 Kings Hil Avenue
West Malling
Kent
ME19 4JQ
Independont Examiner
Harrison Hli Castle & Co- Chartered Accountants
Melbury House
34 Scwthborough Road
Bickley
K&nt
BR12EB

KENTISH OPERA
Trustees. Report
For the Year Ended 31 August 2024
The trustees. who are directors for the purFoses of company law. present the annual report together with
the financial statements of the charitable company for the year ended 31 August 2024.
Trustees
lan Alexander, Chairman
Glllian Bishop {reslgned 3010712024)
Alice Blogg (resigned 3010712024)
Nicola Blogg (resigned 30107r2024)
Rita McKay (resigned 2410712024)
Edward Palmer (reslgned 3011112023)
Robèrt Skone James. Hon Treasurer
Philip Wallace. Secretary and Trustee only
Peter Whiston
Philip N8wion (appointed 3011112023. resigned 3010712024)
ObJectlva8 and acllvftlas
Objects and aims
The Company is a r8gisler8d Charity number 1035615 and is governed by its Memorandum and Artides
of Association. It is run by a Council of Management (who are the Trustee5) ￿lCh must consist of a
minimum of thm persons. There Is ￿ maximum number. The memb8rs of the Company COTnprise
mixture of acling and noTracting members and also voluntary helpers who subscribe to the objects of the
Company.
The Companls maln objects. as stated In the Memorandum ar8:
'To educate the public in the operatic arts and to furiher Ihe development of public appreciation and
taste in the said arts".
To achteve the above objects, the C(Nnpany p8rfomis up lo ftdkscale grand operas in English each
year. The Company also perfoms from Ivne to time smaller operetta and concerts at local venues In
Bromley, Croydon and N(Kth Kent and Central London kx8ti￿$.
The Council and m￿nber3 strongly believe that it is imfftnt to prtsjuce 0￿ra$ to the highest
professlonal standards and In a basically traditional manner so that the public attending perfornances Is
able to aFpreciate the operas ￿rfornied as the composers c4)nceived them.
Current Year
In the 202&2024 season we PLrt on two shows. These were a gaa concert In October 2023 in the
Pamoja Hall Sevenoaks and a wes of perfonnances of Aida in Aprd 2024 at the stsg Theatre
Sevenoaks.
The gala concert was well attended and resulted in a small surplus while r8ached nearly 70¥0
capacity audience over three performances of Aida. By controlling scwery and costume costs and as a
result of generi)us donations. k)sses were much less than those budgel8d and were manageable within
our rOse￿eS. and as a result of daiming Theatre Tax Relief.
Wa ended the season with IrKreased reserves, which puts us in a gcmxl posttion going in to 2024-2025
but knowng we must continue to control costs carefulty and strive to increase audience levels still
further.

KENTISH OPERA
Trustees. Report (Continued)
For the Year End8d 31 August 2024
Rlsk Managemènt
Expenditure is Ca￿fullY budgeted and much reduced by Ihe significant use of volunteers in many areas.
e.g. own box office. front of house, assisting in building sets. assislirwJ in making and altering ¢oslumes.
chorus and general administration.
The Major risk area is the l)ox office which is unpredictsble. The crK)I￿ of opera, however, is the key
factor since there is generally resistan￿ fr￿1 our suburban audience to attend in the required numberys
to operas they are not familiar with. Nèvertheless. one of the obj8Ctives of K8ntish Opera is to produce
from time to time less ￿￿pular operas in order to e(lucate and broaden our audience's tsste. This can
only be done if elther reserves are at a comfortable level or additional Incorne through sponsorship is
achieved.
Reserves and out11￿k
The steps we took in 2023-2024 to control expendilure have vthed and we erKled the season
healthy reserves of £75,211 (2023: £66,975). In 2024-2025 we intend to continue our efforts to control
expenditure and reduce losses. In parallel though we wlll continue to seek grants, increas8 th& number of
Friends. and look for olhar sources of income.
Statement of Trustees. Responslbllitles
The trustees (who are also Ihe dir8Ctors of Kentish Opera for the purposes of company law) ara
responsible for preparing the trustees, report arKI finanoal statements in accordance with the United
Kingdom Accounting Standards (Unrted Klngdom Generaty Accepted Accounting Practice) and
8ppIic8ble law and regulations.
Company law requiTrs the trustees to prgpare finanoal slatements for eath financial year. Under
company law the trustees must not approve the financial statements urkn they are satisfied that they
give a trua and fair view of th8 State of affairs of the tharitable c(wnpany and of its incoming resources
and application of resources, including its income and expenditure. for that period. In preparing th8se
financial stalements, the tnJste8s ar8 required to:
select suitable accoun1w￿ pc4icies and aptty them consistsnty,
obseNe the methods and principles In tre charl￿ SORP:
mak8 judg8m8nts and estvnales that ar8 r8asonable pr￿len(
stste whether applicable UK Acccmjnting Stsndards have been followed. subject to any material
departures disdosed and explained in the financial statements; and
prepare the financial statements on the going concern basls unless It Is inappropriate to p￿SUrne Ihat
the charilable company %*ill continue in business.
The Irustees are responsible for keeping adequate 8ecounting records that are sufficient to show and
explain the tharitsble compansls transacttons and disclose with reasonable accuracy at any time the
financial POSFlion of Ihe charitable company and anabl8 them io ensure that tha financial stat8ments
comply with the Companies Act 2006. They are also ￿SponsIble for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularitie5.
Approved by the trustees ofthe charity on the 28 January 2025 and signed on its behalf b￿.
lan Alexa
Trust8e
er, Chaiman

KENTISH OPERA
Independent Examlnefs Report to the trustees of Kentlsh Opera
I rep¢)rt on the accounts of the chariiy for the year ended 31 Augusl 2024 which are set out pages 6
to14.
Respectlve responslbllltles of trustees and •xamlnor
The trustees (who are ajso the direct￿5 of the company for the purposes of company law) ar8
responsible for the preparation of the accounts. The ttustees consider that an audil 15 not required for
this year under s8ctK)n 144{2) of Ihe Charities kt 2011 (the 2011 Act) and that an independent
examinatk)n is needed.
Having satisfied myEelf that the charity is rlot subject to audit urKler company law and is eligible for
independent examinalion. it is my reswnsibilty to:
examine the accounts under section 145 of the 2011 Art
to follow the procedures laid down in the general D•￿IK)n5 given by the Charity Commission under
section 145(5){b) of the 2011 Act: and
to stata whather particular matt8rs have come to my attention.
Basls of Independent oxamlnofs roport
My examlnatlon was carrled out sn accordance wlth tho general Dlrectlons given by the Charlty
Commission. An examination Indudes a ￿VIeW of the accA)untsng re¢￿S kept by the charity and
comparison of the accounts presented with those records. It also indudes (x)nsideration of any unusual
items or disdosures in th8 accounts and seeking explanations from you as trust8es cx)nceming any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit
and consequently no opinion is given as to %thether the aCc￿nts present a 'true and fair view, and the
report Is limited to those matters set out In the statement below.
Independent •xamlnorf8 Statemont
In connection with my oxaminalion. rx) mattw has cc*n& to my attenlton",
(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accountsng records in accordance section 386 of the Companies Act 2006; and
to prepare accounts vthich accord with the accounting records. comply with the accounting
requirements of section 3￿ of the CoMpan￿S Act 2006 and with the methods and principl8s of the
Statement of Recommended Praclre: Ac￿UntIng and Repcffting by Charities
have not been met; or
(2) to which. in my opinion, attention should be drawn in order to enatAe a proper Lmderstanding of the
accounts to be reached.
PR Casue FCA
Harrison Hill Castb & Co
Melbury House
34 Southborough Road
Bickley
Bromtey
Kant
BR12EB
28 January 2025

KENTISH OPERA
Statement of Flnanclal Activttles Uncludlng Income and Expenditure and Statement of Total
Recognised Galns and Lossos)
For the YearEnded 31 August 2024
Unrestrtcted funds
2024
2023
Donations and legacles
Charitstle actiimties
Investment Income
12.lJ60
55.474
1,590
9,360
56.769
435
Total Income
69,124
66,564
Charitable acttvities
60.888
55,071
Interest payable and similw expenses
60.888
55,071
N•t Incom•
8.236
11.493
Totsl funds brought fO￿￿ard
66,975
55,482
Totsl funds carrled forward
12
75,211
66,975
All of the charitys aetivitses derive from c(x)tinuing operations duriNJ the Iwo periods. The funds breakdown for
2024 is shown in note 12.

KENTISH OPERA
Balance Sheet
As at 31 August 2024
2024
2023
Flxed assets
Tangible assets
Currents assets
Debtors
Cash at bank and in hand
10
5.521
70,9)0
3.541
64,523
76.421
Creditors: amounts falllng due
wtthln ono year
11
(1.210)
(1.089)
Not current assets
75.211
66,975
Not assots
75,211
66,975
Funds of the eharlty
Unrestricted ¢ncone furKIs
75.211
66.975
Total funds
12
75,211
66,975
For the financial year ending 31 August 2024 the charlty was enllded to exempkn from audSt under
secli(m 477 of the Companio6 knt 20(A r*ling to small (x)rnpanies.
Dlrectors, responslbllltles:
The members have nol required Ihe charfty to obtain an audit of its accounts for the year in question
in accordance ￿ryth section 476: arKI
The dlrectors acknthyledge their responsknilities fix complying wth the reqUir￿ents of the Act with
respect to accounling records and the prepafalion of acccwits.
These accounts hav8 been prepared in accordance V4ilh the provisions applicable to companies subject
to the small companies regime.
The financial statements on pages 6 to 16 were approved by the trustees, and authorised kn issue on
28 January 2025 and signed on their behalf by.
lan Alexander, Chairman
Trust88
Robert Skone James, Hon T￿aSurer
Trusta8

KENTISH OPERA
Notes to the financial statsments
For the Year Ended 31 August 2024
1 Charity status
The charity is a charity limited by guarantee and consequently does not have share capilal. Each of the
trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the
8venl of liquidats'on.
2 Accounllng poll¢io•
Summary of slgnificant accountlng pollcies and key accounung estimatos
The prln¢ipal accounting pollcies applied in the preparalion of these financFal statements are set out
below. These policies have been consistently appl￿ to all the years presented, unless otherwise
stat8d.
Statemènt of compllance
The financial statements have been prepared in aco)rdan¢e with Accounting and Reporting by Chafrties:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financlal Reporting Standard applicable in the UK and Republic of Irèland (FRS 102) (eff8¢tive 1
January 2015) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) and the Crxnpanies Act 2006.
Basis of preparation
Kentlsh Opera meets the definltlon of a publlc benefft entity UTKler FRS 102. Asseis and Ilabllltles are
initially rècognlsed at histiyical cost or transaction value unless otherwise staled in the rd8vant
accounting policy notes.
Going concorn
The trustees consider that there are no material uncertainlies about the charitvs ability to continue as a
going concern nor any slgnificant areas of uncertainty that affect the carrying value of assets hald by the
charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 FetKuary 2016 and have therefore not
included a cash flow statement in these finanaal slatements.
Income and ondowmonts
Box Office receipts a￿ tsken up in the year In which the prodUc￿n5 are perf￿rned. Membershlp fees
are included on a received basis.
Donatlons and legacles
Donations. unless allocated for a specffic woduclion. are accounted for in the year in which they are
received. Legacies are a￿Urrted for in the ￿ar in ¥thich Itw are reG￿ved.
Grants racelvable
Grants, unless allocated for a Specif￿ production. are accounted for in the year in wh￿h they are
received. These are included in the tncome derived from charitable actFvitss.

KENTISH OPERA
Notes to the financlal statam8nts {Continued)
For the Year Ended 31 August 2024
Charitable xtivlli•s
Kentish 0￿ra'S charltabl8 activibes c(￿SISt of the W￿¢ng￿ft of operas and other rèlated classical music
events consistent with the main objects of the company being lo educate the public in the operatic arts
and to further the development of public apprewlN)n and laste In the satd arts..
Expendlture
All expenditure is reGognised On￿ there is a legal or ￿l$t￿ctiVe obligation to that expenditure. il is
probable settlement is required and the amount can b8 measured reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be
direclly attributed to particular headings they hav8 been allocated on a basis c(x)sistenl with the use of
resources.
Governance costs
These indude the costs attributable to the charivs c¢Jnpliance Wbth constittrtional and statutory
requirements. and, most particularly, the independent examinerfs fee.
Govomment grants
Grants can be recelved from Sevenoaks Dlstrfct Arts Councl. Theatre Tax Relief is also recelved.
Taxatlon
The charity is considered to pass the tests set out in Paragraph 1 Sthedule 6 of the Flnance Act 2010
and therefore It meets the definitK)n of a charitable company for UK corporation tax purposes.
Accordingly, the charity ts potentially exempt from taxation in respect of income or capital gains reTrived
wilhin categories cov8red by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the
Taxatlon of Chargea￿e Galrts Act 1992. to the extent that suth Income or gains are applled exdusively
to charitable purposes.
Tanglble fixed assets
Fixtures, Fittings and Equipment are deprecialed over the estimated useful Ilfe of the asset. Expendlture
on costumes arKI scenery is charged in Ihe production account of the in question.
Deprociation and amortlsath)n
Depreciation is provided on taThJible flxed assels so as to vKite off the cost or valuation. less any
estimated residual value. over their expected useful economic bfe.
Asset class
Fumiture & equipment
Depreclatlon method arml rate
25% on cost
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees. discretion in
furtherance of the objedives of the charity.
Designated funds are unrestricled funds sel aside for speafic purposes at discreti(￿ of the trustaes.

KENTISH OPERA
Notes to the fInand￿ statemenls (Contlnued)
For the Year Ended 31 August 2024
Income from donations and legacies
2024
2023
Donatlons from individuals
Legacies
12,060
9,360
12.060
9.360
Charltabla activities
2024
2023
Box office receipts & perfonnance fees
Mambershlp subscrtptions & fees
Programme sales & aa￿er￿Sing
Grants & sundry income
Hire of coslumes, scenery, events & sundry income
Grfi ald tax rellef
Theatre tax relief
38.469
1.575
2.093
295
31,295
1,225
1,067
778
286
1,792
20,326
2,519
10.523
55.474
56,769
Inveslmonl income
2024
2023
Interest raceivable and swnlar ir￿8
1,590
Charitablo activities
2024
2023
Opera Company {note 7)
Govemance costs
5g.928
960
54,231
60,888
55,071
>vernan￿ costs represent fees paid to the IrKleperKlent eh￿niner to complete the examination
of the financial statements.

KENTISH OPERA
Notes lo the financial statements (Contlnued)
For the Year Ended 31 August 2024
Opera Company
2024
2023
Productlon dlr8ctors' fees
Principals. fees
Theatrefvenue rent & expenses
Orchestra & related costs
Scenery
Scores
Rehearsal halls
Rehearsal pianistslrepeliteurs
Publicity & printing
Programm8s {net)
c0s￿me$ & wigs
Lighting
Production sundries
Insurance
Printing. postsge & ststior
Sundry admin expens83
Scenery & costume storage
Professlonal fees
Donations
Depreciation re new traller
5.000
9.200
5,800
8,850
9,000
8.707
13,407
2.417
1,065
1.877
161
1,778
58
3,804
1,106
5.131
4,110
1.412
3.585
1,238
2,459
14
1.210
3,703
1,500
195
280
2,235
341
612
3.188
3,000
59.928
54,231
For toth yEars. 811 of the above expend￿￿ was attributable to unrestricted fvnds.
Trustees. remunoratlon and expenses
During the year. the Tnjstees (Members of the C(yJncil of Management) w8re relmbursed for
8x￿ndItUre tolalling £2.161 (2023 - £2.407) incurred on behalf of the Company. The majority
of this expenditure ￿lated to publiiity, adverttsirg, programme prcKluction costs and sundry
production expenses.
Apart from Performan￿ fees of £1.060 paid to one trustee and family member, no other
trustees, nor any persons connected with them, have receiveil any remunerab'on from the
charity during the year.
No trustees have receNed any 0th8r benefts from the charity during Ihe ye8r.

KENTISH OPERA
Notes to the financial slataments (Contlnued)
For the Year Ernled 31 August 2024
Tangible fixed assets
Fumtiure &
equipment
Cost
At 1 September 2023
Additions
Eliminated in res￿ of disFM)s*
6,938
At 31 August 2024
6,938
D8pre¢iation and Impalrn￿nt
At I September 2023
Depreciati<)n charged in th8 ￿ar
Ellminated in r8St*ct of disFwts
6,938
At 31 August 2024
6.938
Net book valuo
At 31 August 2024
At 31 August 2023
10
Dobtors
2024
2023
Debtors & prepayments
5.521
3.541
11
Credltors: amounts falllng due wfthln one year
2024
2023
Creditors & accfuals
1,210
1,089

KENTISH OPERA
Notes lo the SIalem￿ (Contlnued)
For the Yw Erxlod 31 2024
12
Balan￿ kncoming Rosources Trdnsfers
01-Sep23 resources expended
Balanco
31-Aug-24
UNestricted funds
30,479
68,403
721
(60.8881
37.994
￿￿￿ted (note 15 & 16)
36,496
37,217
Tcrtal funds
66,975
69.124
(60.8881
75,211
13
Is of not funds
Balan￿ Cash flow Balance
ol-se￿23
31-AU￿24
Cash at bank
64,523
6,377
70,900
Net funds
64.523
6,377
70,900
14
Related party transaction8
Apart from the transactrms detsled in note 8, there *ere no other related paty transactions in the
year.
15
Pèarl Clements fund
2024
2023
Balance brought forward
Payment from the estate of Mr A Clements
Expended in year
Transfer to General fund
Interest received
4,128
(4.130)
The Designated unreslr￿ted Fund No 1 Is the Pearf aements Fund, whlth was establlshed by Mr
Alan Clements in 1995 in memory of his late wife, Pearl Clements. with the intention that these
funds woukJ assist Kentish Opera to mount ¢Mcerts and to support the engagement of promising
young singers in its cyera produdtons. Mr Clements later agreed that Ken￿sh Opera can use
these funds generally and so they are no longer 'RestrFcte(r. lar Clements has passed away Lxrt
Kentish Opera continues to receive genercMs donations from his estate.
The Pearl Clements Fund has now been transferred into our general reseTves.

KENTISH OPERA
Notes to the financial Slatements (Contlnued)
For the Year Endod 31 August 2024
16
John Cas8 fund
2024
2023
Balance brought foThvard
Received fomi the John Cass estat8
Expended in year
In18rest r8C8ived
36,496
36,157
721
339
37.217
36,496
The Designatad Unrestricted Fund No 2 is the John Cass Fund, Isthich was 8Stablish8d by
legacy from the estate of John Cass in 2019. This is a general legacy and will assist Kentish
Opera to mount opera and concerts and to support the eroagement of promising young singers in
its opera productions