2020-12-31-accounts

WEST WICKHAM OPERATICSOCIETY REGISTERED CHARITY NO. 1052798

COMPANY NO. 3103691

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS REPORTING PERIOD: 1 JANUARY 2020 – 31 DECEMBER 2020

West Wickham Operatic Society Trustees’ Report and Accounts For The Year Ended 31 December 2020

CONTENTS

	Page
Trustees’ Annual Report	1
Independent Examiner’s Report	4
Accounts	5

WEST WICKHAM OPERATIC SOCIETY

ANNUAL REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2020

The Directors submit their Report and the Financial Statements of the Company for the year ended 31[st] December 2020.

---

West Wickham Operatic Society is a company limited by guarantee (Company No: 3103691) and a Registered Charity No: 1052798.

The Company was formed on 19[th] September 1995 and following the special general meeting of the West Wickham Operatic Society on 8[th] November 1995 subsumed the activities of the previously unincorporated society which was formed in 1935.

The Company is governed by its Memorandum & Articles of Association dated 11[th] September 1997 and the principal activity is to educate the public in the dramatic and operatic arts.

In order to achieve these objects the Directors of the Company ensure that the Company undertakes a number of operatic and related productions each year.

West Wickham Operatic Society is run by a Council of Management, all members of which act as trustees of the charity. The Council of Management take an active role in managing the Company, however decisions relating to individual productions are delegated to the production teams appointed to stage each individual production.

DIRECTORS – During the period, the members of the Council of Management who are Directors, were as follows:

Mr Terence J Gauntlett Chairman (appointed 5[th] June 2019) Mr Graham K E Copeland Secretary (appointed 5[th] June 2019) Mrs Elizabeth Hodgson Treasurer (appointed 20[th] June 2018) Mrs Josie Simpson Business Manager (appointed 5[th] June 2019) Mrs Vickie E Faint Marketing Manager (appointed 20[th] June 2018) Mr Jeremy Gauntlett (appointed 20[th] June 2018) Mr Kevin R Gauntlett (appointed 2[nd] September 2020) Mrs Tracy Leach (appointed 2[nd] September 2020) Mr Jonathan Faint (appointed 14[th] June 2017) Mrs Michelle Benn (appointed 2[nd] September 2020)

One third of the officers shall retire by rotation each year. Members of the Company are entitled to vote on the reappointment of the Council at the Annual General Meeting and are also entitled to propose Officers for appointment to the Council.

REVIEW OF ACTIVITIES – Due to the Coronavirus pandemic, during the period the Company cancelled the two operatic productions scheduled at the Churchill Theatre, Bromley. In addition there were no music hall shows undertaken.

1

The Company is dependent upon considerable input from volunteers. The Company is essentially amateur, however it does make use of professional and semi-professional performers, directors, musical directors, choreographers and stage crews when the need arises. Membership fees collected during this period have been extended to cover 2021.

FINANCIAL RESULTS & TRANSFERS TO RESERVES – After charging all expenses, the Income and Expenditure Account showed a profit of £7,334.57. The balance carried forward in the Income and Expenditure account was £144,445.43 this includes receipt of Theatre Tax Credit (less fees) of £7,213.52.

Two productions were abandoned due to the Coronavirus pandemic and insurance claims were settled against expenses incurred leaving the following deficits:

Made In Dagenham - £50.00 Kipps - £100.00

The balance sheet continues to remain strong. Though, given the uncertainty of the financial performance that surrounds each individual production the directors consider it important to maintain the society’s solvency in order to continue its policy of staging operatic works, currently only one production and one music hall event are planned for 2021.

The Society has no investments other than funds held on deposit with the Society’s bankers.

The directors believe that the assets are adequate to meet the Society’s obligations.

DIVIDENDS – The Directors do not propose a dividend.

STATEMENT OF DIRECTORS’ RESPONSIBILITIES – Company and charity law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the surplus or deficit of the Company for that period. In preparing these financial statements, the Directors are required to:

• Select suitable accounting policies and then apply them consistently

• Make judgements and estimates that are reasonable and prudent

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time that the financial statements comply with the Companies Act 1985 and the Charities Act 1993. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BANKERS – The Company’s bankers are:

Santander UK plc (formerly Alliance & Leicester plc) BBAM, Bridle Road, Bootle, Merseyside, L30 4GB

2

REGISTERED OFFICE – The Company’s registered office is situated at

25 Repton Road, Orpington, Kent, BR6 9HR

The financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to small companies.

Approved by the Board and Signed on its behalf by

Terence J. Gauntlett

Terence J. Gauntlett (Apr 21, 2021 15:33 GMT+1)

……………………………….

Mr T J Gauntlett – Chairman

Date: …………… Apr 21, 2021

3

Independent examiner's report on the accounts

Section A Independent Examiner’s Report	Section A Independent Examiner’s Report
Report to the trustees/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report	West Wickham Operatic Society 31 December 2020 Charity no (if any) 1052798 Pages 4 to 26 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2020. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did 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.

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.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:		Apr 24, 2021
	Neil Adshead
	FCA. Institute of Chartered Accountants in England and Wales
	Creative Tax Reliefs Ltd, Room F14A, First Floor, Bolton Arena, Arena Approach, Horwich, Bolton,BL6 6LB

4

West Wickham Operatic Society	West Wickham Operatic Society	CharityNo	1052798	1052798
		CompanyNo	3103691
Annual accounts for theperiod
Period start date	01-Jan-20	To	Period end date	31-Dec-20

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Total Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Investments Charitable activities Other trading activities Separate material item of income Other Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Raising funds Other Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Total funds brought forward	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
	1,187	-	-	1,187	999
	2,323	-	-	2,323	134,418
	-	-	-	-	-
	394	-	-	394	635
	16,520	-	-	16,520	8,925
	-	-	-	-	-
	20,424	-	-	20,424	144,977
	-	-	-	-	-
	8,256	-	-	8,256	125,905
	4,834	-	-	4,834	2,231
	13,090	-	-	13,090	128,136
	7,334	-	-	7,334	16,841
	-	-	-	-	-
	7,334	-	-	7,334	16,841
	-	-	-	-	-
	7,334	-	-	7,334	16,841
	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	7,334	-	-	7,334	16,841
	137,111	-	-	137,111	120,270
	144,445	-	-	144,445	137,111

5

West Wickham Operatic Society Charity No 1052798 Company No 3103691

				1052798	1052798
				3103691
Section B Balance sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04		Total last year £ F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	6,772	-	-	6,772	58,969
	-	-	-	-	-
	138,573	-	-	138,573	108,161
	145,345	-	-	145,345	167,130
	900	-	-	900	30,019
	144,445	-	-	144,445	137,111
	144,445	-	-	144,445	137,111
	-	-	-	-	-
	-	-	-	-	-
	144,445	-	-	144,445	137,111
	- 144,445			-	-
		-		144,445	-
			-	-	137,111
				-
	144,445	-	-	144,445	137,111

6

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Mr T J Gauntlett	Date of approval
	Terence J. Gauntlett (Apr 21, 2021 15:33 GMT+1) Terence J. Gauntlett	Apr 21, 2021
	Mrs E Hodgson	Date
	Elizabeth Hodgson (Apr 22, 2021 15:05 GMT+1) Elizabeth Hodgson	Apr 22, 2021

7

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support N/A the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

N/A

N/A

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

8

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

9

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
----- End of picture text -----*

1.5 Material prior year errors

----- Start of picture text -----
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes ✓
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
----- End of picture text -----*

10

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

	In the case of performance related grants, income must only be recognised to the extent
	that the charity has provided the specified goods or services as entitlement to the grant
	only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
	Legacies are included in the SOFA when receipt is probable, that is, when there has
Legacies	been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the
	charity or have been met.
Government grants	The charity has received government grants in the reporting period
	Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on	donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
donations and gifts	and is treated as an addition to the same fund as the initial donation unless the donor or
	the terms of the appeal have specified otherwise.
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or
performance related	services or met the performance related conditions.
grants
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
	the fair value of those gifts at the time of their receipt and they are recognised on receipt.
	In the reporting period in which the stocks are distributed, they are recognised as an
	expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceeds from sale less the expected costs of sale, and recognised in 'Income
	from other trading activities' with the corresponding stock recognised in the balance
	sheet. On its sale the value of stock is charged against 'Income from other trading
	activities' and the proceeds from sale are also recognised as 'Income from other trading
	activities'.
	Goods donated for on-going use by the charity are recognised as tangible fixed assets
	and included in the SoFA as incoming resources when receivable.
	Gifts in kind for use by the charity are included in the SoFA as income from donations
	when receivable.
Donated services and	Donated services and facilities are included in the SOFA when received at the value of
facilities	the gift to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as
	income with an equivalent amount recognised as an expense under the appropriate
	heading in the SOFA.
Support costs	The charity has incurred expenditure on support costs.

Yes No N/a*	Yes No N/a*	Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
✓	✓	✓
Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
✓

11

Grants with performance conditions 2.4 ASSETS They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. Intangible fixed assets Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions The depreciation rates and methods used are disclosed in note 14. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. They are valued at cost. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Income from membership subscriptions Income from interest, royalties and dividends Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Settlement of insurance claims Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes No N/a*	Yes No N/a*	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓
	Yes No N/a*
		✓	✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓
	Yes*
	Yes No N/a*
			✓
	Yes No N/a*
		✓
	Yes No N/a*
			✓

12

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year Investments end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Debtors charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit investments and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes No N/a*	Yes No N/a*	Yes No N/a*
	✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
✓
Yes No N/a*
	✓
Yes No N/a*
		✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

13

Section C Notes to the accounts (cont)

Note 3 Income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts - - - - - GiftAid 1,187 - - 1,187 999 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships whichareinsubstance donations - - - - Donated goods,facilities and services - - - - - Other - - - - Total 1,187 - - 1,187 999 Operatic Production income - - - - 130,322 MusicHall income - - - - 415 Membership subscriptions 2,175 - - 2,175 3,655 Other 148 - - 148 26 Total 2,323 - - 2,323 134,418 - - - - - - - - - - - - - - - Other - - - - - Total - - -- - Interestincome 394 - - 394 635 Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 394 - -394 635 Theatre taxcredit 8,414 - - 8,414 8,925 Insurance claim 8,106 - - 8,106 - - - - - - - - - - - Total 16,520- -16,520 8,925 Conversionofendowmentfundsintoincome - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - -- - 20,424 - - 20,424 144,977 Other information: Charitable activities: Separate material item of income Other: Income from investments: Other trading activities: TOTAL INCOME Analysis of income Donations and legacies:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	-	-	-	-	-
	GiftAid	1,187	-	-	1,187	999
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships whichareinsubstance donations	-	-	-	-
	Donated goods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	1,187	-	-	1,187	999
	Operatic Production income	-	-	-	-	130,322
	MusicHall income	-	-	-	-	415
	Membership subscriptions	2,175	-	-	2,175	3,655
	Other	148	-	-	148	26
	Total	2,323	-	-	2,323	134,418
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interestincome	394	-	-	394	635
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	394	-	-	394	635
	Theatre taxcredit	8,414	-	-	8,414	8,925
	Insurance claim	8,106	-	-	8,106	-
		-	-	-	-	-
		-	-	-	-	-
	Total	16,520	-	-	16,520	8,925
	Conversionofendowmentfundsintoincome	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		20,424	-	-	20,424	144,977
All income in the prior year was unrestricted except for: (please provide description and amounts)		N/A
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		N/A

14

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

N/A N/A N/A N/A

15

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fundraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-	-	-	-	-
Investment management costs:	-	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Operatic Productions	8,256	-	-	8,256	125,905	-	-	125,905
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	8,256	-	-	8,256	125,905	-	-	125,905
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Subscriptions	245	-	-	245	245	-	-	245
Accountancyfees	2,191	-	-	2,191	1,249	-	-	1,249
Socialevents	-	-	-	-	291	-	-	291
Sundry expenses	2,398	-	-	2,398	446	-	-	446
Total other expenditure TOTAL EXPENDITURE	4,834	-	-	4,834	2,231	-	-	2,231
	13,090	-	-	13,090	128,136	-	-	128,136

16

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			N/A
Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			N/A

17

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	900	1,381
	-	-
		-
	-	-

18

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-
	6,772	58,969
	-	-
	6,772	58,969

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

19

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

cts Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	900	30,019	-	-
	-	-	-	-
	-	-	-	-
	900	30,019	-	-

Accruals for grants payable Bank loans and overdrafts

Trade creditors

Payments received on account for contracts or performance-related grants

Accruals and deferred income

Taxation and social security

Other creditors

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period This year	This year	Last year	Last year
		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

20

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	124,894	100,635
	13,679	7,526
	-	-
	138,573	108,161

21

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted fund	UR	Furtheringcharitable objectives	137,111	20,424	- 13,090	-	-	144,445
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			137,111	20,424	- 13,090	-	-	144,445
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

22

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted fund	UR	Furtheringcharitable objectives	120,270	144,977	- 128,136	-	-	137,111
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			120,270	144,977	- 128,136	-	-	137,111
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

23

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£	£	£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

24

TRUE

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		FALSE
Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify): Production expenses	986	5,107
	-	-
TOTAL	986	5,107
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	4	9

25

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year	This year	This year	This year
There have been no related party transactions in the reporting period (True or False)						TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£
			-	-	-		-
			-	-	-		-
			-	-	-		-
			-	-	-		-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	TRUE	TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£
			-	-	-		-
			-	-	-		-
			-	-	-		-
			-	-	-		-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

26

Accounts & IE for West Wickham Operatic Society from Creative Tax Reliefs Limited Final Audit Report 2021-04-24

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