2025-04-30-accounts - Opera Della Luna

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OPERA DELLA LUNA 1044260

1[st] May 2024 to 30[th] April 2025

ARTISTIC DIRECTOR’S REPORT

Principal activities report May 2024-April 2025

The first big project of the year was to revive our production of Sweeney Todd, seen at Wilton’s Music Hall in 2023. In June 2024 a considerably enlarged recreation of the show was seen at Salford’s Lowry centre, and for a week at The Theatre Royal, Bath. The show was very well received at both venues, and received extremely good notices in the Press.

We then returned to Wilton’s Music Hall with one of our very earliest successes: The Parson’s Pirates. First staged in 1995, this perennial favourite was brought out of storage for a special week of performances at Wilton’s to celebrate the company’s 30[th] anniversary. It was as ever a huge success. The show also was staged at Ipswich.

Apart from our usual Christmas activities, we were quiet for the first part of 2025, building up to our revival of The Mikado in May 2025.

Review of business

We were hopeful that the title of Sweeney Todd would be an attractive one and bring audiences in, though clearly it would not have the pull of a Gilbert and Sullivan hit show. In the event, the audiences were “decent” but not sell-out. Poor marketing at the Lowry caused an initially very poor advance, but at the last minute sales picked up and almost doubled within the last week. Bath was steady, but again significantly down on the audiences we had had for HMS Pinafore.

The Parson’s Pirates at Wilton’s in August was a huge success, passing targets and all previous box office figures for our performances there. This augurs well for our visit in 2026.

Although The Parson’s Pirates was billed as a 30[th] Anniversary celebration, which indeed it was, we have yet to launch our 30[th] Anniversary Appeal, and indeed a new production for our 30[th] year. It will be The Chocolate Soldier by Oscar Straus. 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.

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.

Report of the[Directors] and.

Unaudited Financial Statements for the Year Ended 30 April 2025.

for

Opera Della Luna

;

Contents of the Financial Statements for the Year Ended 30 April 2025.

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OperaDella Luna

Company Information. for the YearEnded 30April[2025.]

L 7

DIRECTORS:	MrsC Galloway
	PB Marshall
	Mrs S Ross
	P Gilchrist
SECRETARY:	D JOwen
REGISTERED OFFICE:	Flat 7
	Cotmore House
	Fringford
	Bicester
	Oxfordshire
	OX6 YRQ
REGISTEREDNUMBER:	02994835 (EnglandandWales)
ACCOUNTANTS:	Facts andFigures
	POBox 583
	Maids Moreton
	Buckingham
	Buckinghamshire
	MK181TQ

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Opera Della[Luna]

Report of the Directors for the Year Ended 30 April 2025.

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a light operatic company.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

Mrs C Galloway

P B Marshall

Mrs S Ross

P Gilchrist

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

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PB Mark all - Director LST Getoper 2025 Ns

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Opera Della Luna (Registered number: 02994835).

Balance Sheet

30 April 2025

		30.4.25	30.4.24
	Notes	©	£
FIXED ASSETS
Tangible assets	5	295	56
CURRENT ASSETS
Stocks		2,580	2,095
Debtors	6	565	319
Prepayments and accruedincome		389	41]
Cash at bank		17,946	54,885
		21,480	"57,710
CREDITORS
Amounts falling due within oneyear	7	(95,665)	(101,048)
NETCURRENT LIABILITIES		(74,185)	(43,338)
TOTAL ASSETS LESS CURRENT
LIABILITIES		(73,890)	(43,282)
RESERVES
Retained earnings		(73,890)	(43,282)
		(73,890)	(43,282)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtam an audit of tts financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

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P B Marshaim
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The notes form part of these financial statements

Opera Della Luna

Statementof Income andRetained[ Earnings] _ for the YearEnded30April 2025

		30.4.25		30.4.24
	Notes	£		£
TURNOVER		90,160		130,400
Cost ofsales		(108,559)		(60,005)
GROSS (LOSS)/PROFIT		(18,399)		70,395
Administrative expenses		(12,216)		(13,835)

OPERATING (LOSS)/PROFIT	4	(30,615)		56,560
Interest recervable and similar income		il		17
		(30,604)		56,577
Interestpayable and similar expenses		(4)		(5)
					:
(LOSS)/PROFIT BEFORETAXATION		(30,608)		56,572
Tax on (loss)/profit		-		-
			,
(LOSS)/PROFITFORTHEFINANCIAL
YEAR		(30,608)		56,572
Retainedearnings atbeginning ofyear		(43,282)		(99,854)

RETAINED EARNINGSATEND OF
YEAR		(73,890)		(43,282)

The notes form part of these financial statements

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Opera Della Luna (Registered number: 02994835)

Balance Sheet
30 April 2025
		30.4.25	30.4.24
	Notes	£	£
FIXED ASSETS
Tangible assets	5	295	56
CURRENT ASSETS
Stocks		2,580	2,095
Debtors	6	565	319
Prepayments and accruedincome		389	41]
Cash at bank		17,946	54,885
		21,480	57,710
CREDITORS
Amounts falling due within one year	7	(95,665)	(101,048)
NETCURRENT LIABILITIES		(74,185)	(43,338)
TOTAL ASSETS LESS CURRENT
LIABILITIES		(73,890)	(43,282)
RESERVES
Retained earnings		(73,890)	(43,282)
		(73,890)	(43,282)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025. . The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

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PB Marshall - Director
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The notes form part of these financial statements

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Opera Della Luna

Notes to the Financial Statements for the Year Ended 30April2025.

L STATUTORY INFORMATION

Opera Della Luna is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. :

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws_ that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) 1s stated after charging:

30.4.25 30.4.24 £ £ Depreciation - owned assets 126 14]

contmued...

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Opera Della Luna

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

5.	TANGIBLE FIXED ASSETS
			Plant and
			machinery
			etc
	COST
	At 1 May 2024		10,055
	Additions		365
	At 30 April 2025		10,420
	DEPRECIATION
	At 1 May 2024		9,999
	Charge foryear		126
	At30 April2025		10,125
	NETBOOKVALUE
	At30 April 2025		295
	At 30 April 2024		56
6.	DEBTORS: AMOUNTS FALLINGDUEWITHIN ONEYEAR		‘
		30.4.25	30.4.24
	Trade debtors	565	565
	Other debtors	-	(246)
		565	319
7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
		30.4.25	30.4.24
		£	£
	Trade creditors	2,719	TAT6
	Taxation and social security	1,682	13,298
	Other creditors	91,264	80,274
		95,665	101,048	:

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