## 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 defe￿ed 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 ￿tr￿Ight 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 defe￿ed 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 ￿tr￿Ight 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.