OPERA DELLA LUNA 1044260
1st May 2023 fo 30! April 2024
ARTISTIC DIRECTOR’S REPORT
_ Principal activities report May 2023-April 2024
Having created a major production in the spring of 2023, with our new version of Sweeney Todd the Victorian Melodrama, we returned to more familiar territory and revived our celebrated production of HMS Pinafore for the Salisbury Festival in June 223
The rest of the year was spent performing rather smaller scale programmes, cabarets and concerts to keep the company active and solvent. These were performed in numerous churches, halls, and small theatres.
In the early part of 2024 we again brought HMS Pinafore out of dry dock and gave a very successful week of performances at Bath Theatre Royal and Oxford Playhouse. These were extremely well attended and profitable.
Theatre Royal Bath was so pleased with our performances that they invited us back later in the year with Sweeney Todd, and so the rest of this financial period was spent in preparation for that season.
Review of business
We have been able to rely for many years on the continuing capability of one or two productions to keep us afloat. HMS Pinafore is one such production. Having successfully revived it in 2022 for the Buxton G&S Festival, and again in 2023 for the Salisbury Festival, it was again staged in January 2024 in Oxford and Bath. Both venues produced extremely large and enthusiastic audiences, and Bath particularly proved to be avery profitable week's run. Our summer activities were rather smaller in comparison. They covered their costs and made a small surplus to add to reserves. Our Christmas fund-raising performances once again madea significant contribution to our running costs.
We continue to maintain our position as one of the UK's most admired chamber opera companies, and we continue to strive towards greater national recognition and financial support from foundations, trusts, and public bodies. As we approach our 30' Anniversary, serious consideration is being given to secure the work of the company in the coming years.
Directors
As described in the Memorandum of Association, the members of the board are the members of the company and there is no share capital as the company is limited by guarantee. Accordingly no Director has a financial interest in the company at the accounting reference date. In accordance with the Articles of Association, one third of the Directors must retire at the Annual General Meeting of the company and may then be re-elected.
REGISTERED NUMBER: 02994835 (England and Wales) ort of the Directors and Unauditcd FinanLial Siatcmcnts for thc YLar Endcd 30 A ril 2024 for era Della Luna
era Della Lllna (Re islered nun]ber- 02994835) Contents of the Financial Sialeinenis for thc Ycai. Ended 30 A ril *U24 P&gc CoLnpany Infomiation Report of the Direclors Stateinenl ot Income and Retained Earnings Bulance Slieet Notes lu the Financial Statements
era Della Luna Infomiii tion for thL YLdr EndLd 30 A ril 2024 DIRECTORS: Mrs C Galloway P B Marshall Mrs S Ross P Gilcl)rist SECRETAR Y: D J Owcii REGISTERED OFFICE: Flat 7 C'.otinore House Fringlord Bicesier Oxfordshire OX6 9RQ REGISTERED NUMBER: 02994835 (England and Wales) ACCOUI%TANTS: Facts and FisTures POBox583 Maid4 MurLton Bucking.ham BucLingl)ambhire MKI8 ITQ Page I
era Della Lllna (Re islered nun]ber- 02994835) ort of Ilie Directors for thL YLdr EndLd 30 A ril 2024 The direLtors present their report with the flliancial statements of the company for the year ended 30 April 20•4. PRINCIPAL ACTIVITY Thu principal activity of thL Lompany in thi year under reviuNN thttt of A light operutiL comi)Any. DIRECTORS The directors shown below have held otyice during the whole ot.the period froni l May 20?3 to th¢ date of tliisi report. Mrs C (ialloway P B Marshall Mrs S Ross P Gilchrist This report has bLLn prcparcd in aL'Lordance with thc provisions of Parl 15 of Ihc C'ompanies Act 2006 rclAting to sn)&ll companies. ON BEHALF OF THE BOARD: P B Mur%hdll Director 30 October 2024 Page 2
era Della Lllna (Re islered nun]ber- 02994835) Statement of Income and Relained Eamin for thL YLdr EndLd 30 A ril 2024 30.4.24 30.4.23 Notes TURNOVER 130,4UD 19,204 Cost of sales GROSS PROFIT 116 964) 2,240 70,395 Adniini.%trativL' LxpL'nsLS lJ,XJ5 56.560 12.5J2) {10.292} Other operatin¢F illcome 500 (9.792) OPERATING PROFITI(LOSSI Int¢r¢sl receivabl¢ and similar incoine 17 56,577 (9,787) Inicrest payable and gimilar cxpcnscs PROFIT/(LOSS) BEFORE TAXATION 21) (9.808) 56.572 Tdx on proliil(10s%) PROFIT/(LOSS) FOR THE FINANCIAL YEAR 56.572 (9.S08) Retained earnin&ps at be&pinnin&F ot. year 199,854) (9n,o46) RF.TAINF,T) F.ARNINfs AT F.YT) OF YEAR 99 854) The notes fonn parl of iliese finaneial statements Page 3
era Della Lllna (Re islered nun]ber- 02994835) Balance Sheel 30 A ril 2024 30.4.24 30.4.23 Notes FIXED ASSETS Tungible a%%L%tli 56 197 CURRENT ASSETS StocLs Debtors PrLpaymcnts and aL'Lrucd inconic Cash al bank 2,095 2,095 20.677 1,426 411 57,710 31,293 CREDITORS Amounts lalliii.4 due within one year NET CURRENT LIABILITIES TOTAL ASSETS LESS CURRELNT LIABILITIES 131.344) 100,051) 43,3J 99 X54) RESERVES Reiained earnings 43,282 99.854) 99 854} Thi company is LntitlLd to cxcmplion from audit undcr ScLliott 477 of thc Coinpaiiies ALI 2U06 for Ihc year eiidcd 3U April 2024. The members have not reqLiired the company to obiain an audit of ils financial statements for 1he year ended 30 April 2024 iii (Iccordunce with Section 476 ot. the Coinpanies Act 2nO(I. The directors gcknDwleLlge their responsibilitie.s fi)r'. (a) ensuring that the Loinpaiiy keeps accounting records whicli coinply with Sections 386 and 387 ot Ilie Coillpanies Act 2006 aiid (b) prepai'in8 finaiicial slalemenls which give a iiiie aiid fair view of the slate ol affai of the company as ai the end of each tiiidiicial year and ot it4 i)ri)til or10ss tur each financial yeur iii accordance willi Ilie requirement.% ot" Sectioiib 394 and 39) und whicl) oil)erwise coinply wilh rhe requiremenis of tlie Companies Act 20U6 relaiiiig to financial stalemenls, so far as applicable lo Ili¢ ¥uiiipariy. The financial slalemenls have been prepared in accordance with the provisions applicable to coinpanies subje¢i to the sinall Loinpai)ies regiine. The finanLial qlalemenls were approved by the Board of DireL%ors and authorised for issue on 30 O¥Yober 2024 and were signed on its behalt by.. P B Marshall - Direclor The notes fonn parl of iliese finaneial statements Page 4
era Della Lllna (Re islered nun]ber- 02994835) Noleb lo the Financial Statements for thL YLdr EndLd 30 A ril 2024 STA TUTORY INFORIIIATION Opera Della Luna is a private company, limited by shares registered in England and Wales. The company's registered number and rLglbtcrcd uftiLc ddresS Lun bc found on the Compdny Infomialion Pdge. ACCOUNTING POLICIES Basls of preparlng the financial statements Thcsc fLnanLial slatcinLnls havL bccn prcparLd in acLordancL willi FinanLial Rcporling Standard 102 "Tlic FinanLial Reporting Standard applicable in the UK and Republic ot Jreland" including the provisions of. Section l A 'Small Entities and the Coinpanies Act 2006. The fLnaneial statements have been prepared under the historical Lost convention. Turnover TurnovLr is Incasurcd al IhL t.air v&luc of thc eonsidcration rcLcivcd or rLLciv&blc, LXLluding disLOLinls, rcbdlcs, valLlC addLd tax and other sales taxes. Tangible fixed assets DLpfL'Lidlion is proi'ided al the following annual rates in order lo write off each asset over its eslimaled useful life. Stock5 Stocks and work in progress are valued at the lower of cost and net realisable value. after Inaking due allowanie for obsolete dllLI %low movin¥ iieni%. Cost is calLulated using the tii'sl-in, first-oul Inelhod and includes All purchase, Iranspon, And handling costs in bringing stocks to their present location and conditioll. Taxatio Taxaiion for tlie year coinprises curr¢i)l and deferred tax. Tax is recognised in the Stalem¢ni of Iiicoine and Retained Earnings, exLepl 10 the exienl that il relates tLI iteiMs recognised in other Lomprehensive income or direLlly in equity. Current or defeed laxalion assets and liabilities are not discounled. Current tax is recognised at tlie amount of tsx payable using tlie tax rates and laws tha¢ hai'e been enacted or subsianlively enacted by the balance sheet dale. Deferred tax DcfLn'Ld tdx 1.5 rL'L'ognisLd in rL'%pLLI ut.dll tiniing diffLfL'nLL% Iliui huvL originutL(I but nul rL VL'I'sLd ai IhL bulanL'L %lILLt datL. Timing differences arise t.rom the inclusion of income and expeiises ill lax assebsmenls ILi periods different from those in wliich they ar¢ reco&Fnised iii tinancial statements. Deterred lax is measured usinb lax rates and lawq that have been eiiacted or subslaniively ¢nacied by th¢ y¢ar end and Il)al are expecl¢d lo apply lo Ilie reversal of the liming dilference. Unrelieved tax 105ses and other deferred lax assets are recognised only to Ihe extent thal it is probable thai Ihey will be recovered against the reveis&l of deferred lax liabilities or other future luxable profits. Hlre piirehase Mnd lexslng eommltments RcntaL% pdid undLf opcraling Ica%L.4 arc Lhargcd to profLt or10s% un a trIght linc uver Ihc PLTLod of thc Icu8L. EMPLOYEES AND DIRECTORS Tlic aN'ci'agr nuiiibci of cniploy¢c5 diiriiig Ilic ycai. Ivas NIL (2023 - NIL}. Page 5 continued..-
era Della Lllna (Re islered nun]ber- 02994835) Noleb lo the Financial Statements - continued for thL YLdr EndLd 30 A ril 2024 OPERATING PROFIT,'{LOSS) The operating profil (2023 operating loss) ig slated alter charging.. 30.4.23 Depreciation - owned a55el)i 141 189 TANGIBLE FIXED ASSETS Plant w]d machinery et COST Al l May 2023 and .30 April 2024 DEPREC,IATIOIY At l Nli1y •0?3 Charge for year AI .30 April 2024 NET BOOK V.4LUE At 30 April ?024 AI 30 April 2023 9.858 141 56 197 DEBTORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 3n,4.24 30.4.23 Trdde debtors Other debtors 565 427 40,250 ?U.677 CREDITORS: AMoufNTS FALLING DUE WITHIIY ONE YEAR 30.4.24 30.4.23 Trade creditors Taxaiion and SOLial security Other L'redilor 7,476 22,731 1,811 106,X02 131.344 101048 Page 6
This document was delivered using electronic communications and authenticated in accordance with thc registrar's rulcs relating to elcctronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.
REGISTERED NUMBER: 02994835 (England and Wales) ort of the Directors and Unauditcd FinanLial Siatcmcnts for thc YLar Endcd 30 A ril 2024 for era Della Luna
era Della Lllna (Re islered nun]ber- 02994835) Contents of the Financial Sialeinenis for thc Ycai. Ended 30 A ril *U24 P&gc CoLnpany Infomiation Report of the Direclors Stateinenl ot Income and Retained Earnings Bulance Slieet Notes lu the Financial Statements
era Della Luna Infomiii tion for thL YLdr EndLd 30 A ril 2024 DIRECTORS: Mrs C Galloway P B Marshall Mrs S Ross P Gilcl)rist SECRETAR Y: D J Owcii REGISTERED OFFICE: Flat 7 C'.otinore House Fringlord Bicesier Oxfordshire OX6 9RQ REGISTERED NUMBER: 02994835 (England and Wales) ACCOUI%TANTS: Facts and FisTures POBox583 Maid4 MurLton Bucking.ham BucLingl)ambhire MKI8 ITQ Page I
era Della Lllna (Re islered nun]ber- 02994835) ort of Ilie Directors for thL YLdr EndLd 30 A ril 2024 The direLtors present their report with the flliancial statements of the company for the year ended 30 April 20•4. PRINCIPAL ACTIVITY Thu principal activity of thL Lompany in thi year under reviuNN thttt of A light operutiL comi)Any. DIRECTORS The directors shown below have held otyice during the whole ot.the period froni l May 20?3 to th¢ date of tliisi report. Mrs C (ialloway P B Marshall Mrs S Ross P Gilchrist This report has bLLn prcparcd in aL'Lordance with thc provisions of Parl 15 of Ihc C'ompanies Act 2006 rclAting to sn)&ll companies. ON BEHALF OF THE BOARD: P B Mur%hdll Director 30 October 2024 Page 2
era Della Lllna (Re islered nun]ber- 02994835) Statement of Income and Relained Eamin for thL YLdr EndLd 30 A ril 2024 30.4.24 30.4.23 Notes TURNOVER 130,4UD 19,204 Cost of sales GROSS PROFIT 116 964) 2,240 70,395 Adniini.%trativL' LxpL'nsLS lJ,XJ5 56.560 12.5J2) {10.292} Other operatin¢F illcome 500 (9.792) OPERATING PROFITI(LOSSI Int¢r¢sl receivabl¢ and similar incoine 17 56,577 (9,787) Inicrest payable and gimilar cxpcnscs PROFIT/(LOSS) BEFORE TAXATION 21) (9.808) 56.572 Tdx on proliil(10s%) PROFIT/(LOSS) FOR THE FINANCIAL YEAR 56.572 (9.S08) Retained earnin&ps at be&pinnin&F ot. year 199,854) (9n,o46) RF.TAINF,T) F.ARNINfs AT F.YT) OF YEAR 99 854) The notes fonn parl of iliese finaneial statements Page 3
era Della Lllna (Re islered nun]ber- 02994835) Balance Sheel 30 A ril 2024 30.4.24 30.4.23 Notes FIXED ASSETS Tungible a%%L%tli 56 197 CURRENT ASSETS StocLs Debtors PrLpaymcnts and aL'Lrucd inconic Cash al bank 2,095 2,095 20.677 1,426 411 57,710 31,293 CREDITORS Amounts lalliii.4 due within one year NET CURRENT LIABILITIES TOTAL ASSETS LESS CURRELNT LIABILITIES 131.344) 100,051) 43,3J 99 X54) RESERVES Reiained earnings 43,282 99.854) 99 854} Thi company is LntitlLd to cxcmplion from audit undcr ScLliott 477 of thc Coinpaiiies ALI 2U06 for Ihc year eiidcd 3U April 2024. The members have not reqLiired the company to obiain an audit of ils financial statements for 1he year ended 30 April 2024 iii (Iccordunce with Section 476 ot. the Coinpanies Act 2nO(I. The directors gcknDwleLlge their responsibilitie.s fi)r'. (a) ensuring that the Loinpaiiy keeps accounting records whicli coinply with Sections 386 and 387 ot Ilie Coillpanies Act 2006 aiid (b) prepai'in8 finaiicial slalemenls which give a iiiie aiid fair view of the slate ol affai of the company as ai the end of each tiiidiicial year and ot it4 i)ri)til or10ss tur each financial yeur iii accordance willi Ilie requirement.% ot" Sectioiib 394 and 39) und whicl) oil)erwise coinply wilh rhe requiremenis of tlie Companies Act 20U6 relaiiiig to financial stalemenls, so far as applicable lo Ili¢ ¥uiiipariy. The financial slalemenls have been prepared in accordance with the provisions applicable to coinpanies subje¢i to the sinall Loinpai)ies regiine. The finanLial qlalemenls were approved by the Board of DireL%ors and authorised for issue on 30 O¥Yober 2024 and were signed on its behalt by.. P B Marshall - Direclor The notes fonn parl of iliese finaneial statements Page 4
era Della Lllna (Re islered nun]ber- 02994835) Noleb lo the Financial Statements for thL YLdr EndLd 30 A ril 2024 STA TUTORY INFORIIIATION Opera Della Luna is a private company, limited by shares registered in England and Wales. The company's registered number and rLglbtcrcd uftiLc ddresS Lun bc found on the Compdny Infomialion Pdge. ACCOUNTING POLICIES Basls of preparlng the financial statements Thcsc fLnanLial slatcinLnls havL bccn prcparLd in acLordancL willi FinanLial Rcporling Standard 102 "Tlic FinanLial Reporting Standard applicable in the UK and Republic ot Jreland" including the provisions of. Section l A 'Small Entities and the Coinpanies Act 2006. The fLnaneial statements have been prepared under the historical Lost convention. Turnover TurnovLr is Incasurcd al IhL t.air v&luc of thc eonsidcration rcLcivcd or rLLciv&blc, LXLluding disLOLinls, rcbdlcs, valLlC addLd tax and other sales taxes. Tangible fixed assets DLpfL'Lidlion is proi'ided al the following annual rates in order lo write off each asset over its eslimaled useful life. Stock5 Stocks and work in progress are valued at the lower of cost and net realisable value. after Inaking due allowanie for obsolete dllLI %low movin¥ iieni%. Cost is calLulated using the tii'sl-in, first-oul Inelhod and includes All purchase, Iranspon, And handling costs in bringing stocks to their present location and conditioll. Taxatio Taxaiion for tlie year coinprises curr¢i)l and deferred tax. Tax is recognised in the Stalem¢ni of Iiicoine and Retained Earnings, exLepl 10 the exienl that il relates tLI iteiMs recognised in other Lomprehensive income or direLlly in equity. Current or defeed laxalion assets and liabilities are not discounled. Current tax is recognised at tlie amount of tsx payable using tlie tax rates and laws tha¢ hai'e been enacted or subsianlively enacted by the balance sheet dale. Deferred tax DcfLn'Ld tdx 1.5 rL'L'ognisLd in rL'%pLLI ut.dll tiniing diffLfL'nLL% Iliui huvL originutL(I but nul rL VL'I'sLd ai IhL bulanL'L %lILLt datL. Timing differences arise t.rom the inclusion of income and expeiises ill lax assebsmenls ILi periods different from those in wliich they ar¢ reco&Fnised iii tinancial statements. Deterred lax is measured usinb lax rates and lawq that have been eiiacted or subslaniively ¢nacied by th¢ y¢ar end and Il)al are expecl¢d lo apply lo Ilie reversal of the liming dilference. Unrelieved tax 105ses and other deferred lax assets are recognised only to Ihe extent thal it is probable thai Ihey will be recovered against the reveis&l of deferred lax liabilities or other future luxable profits. Hlre piirehase Mnd lexslng eommltments RcntaL% pdid undLf opcraling Ica%L.4 arc Lhargcd to profLt or10s% un a trIght linc uver Ihc PLTLod of thc Icu8L. EMPLOYEES AND DIRECTORS Tlic aN'ci'agr nuiiibci of cniploy¢c5 diiriiig Ilic ycai. Ivas NIL (2023 - NIL}. Page 5 continued..-
era Della Lllna (Re islered nun]ber- 02994835) Noleb lo the Financial Statements - continued for thL YLdr EndLd 30 A ril 2024 OPERATING PROFIT,'{LOSS) The operating profil (2023 operating loss) ig slated alter charging.. 30.4.23 Depreciation - owned a55el)i 141 189 TANGIBLE FIXED ASSETS Plant w]d machinery et COST Al l May 2023 and .30 April 2024 DEPREC,IATIOIY At l Nli1y •0?3 Charge for year AI .30 April 2024 NET BOOK V.4LUE At 30 April ?024 AI 30 April 2023 9.858 141 56 197 DEBTORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 3n,4.24 30.4.23 Trdde debtors Other debtors 565 427 40,250 ?U.677 CREDITORS: AMoufNTS FALLING DUE WITHIIY ONE YEAR 30.4.24 30.4.23 Trade creditors Taxaiion and SOLial security Other L'redilor 7,476 22,731 1,811 106,X02 131.344 101048 Page 6
This document was delivered using electronic communications and authenticated in accordance with thc registrar's rulcs relating to elcctronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.