Registered Company Number: 03508706 CCEW Charity Registration Number: 1070013 OSCR Charity Registration Number: SC053537
Mahogany Opera Group (Company Limited by Guarantee)
Trustees’ Report and Financial Statements For the year ended 31 March 2024
MAHOGANY OPERA GROUP CONTENTS YEAR ENDED 31 MARCH 2024
| Reference and Administration Details | 1 |
|---|---|
| Trustees’ Report | 2 |
| Independent Examiner’s Report | 16 |
| Statement of Financial Activities | 17 |
| Balance Sheet | 18 |
| Notes to the Financial Statements | 19 - 30 |
MAHOGANY OPERA GROUP REFERENCE AND ADMINISTRATION DETAILS FOR THE YEAR ENDED 31 MARCH 2024
Constitution
The Company is incorporated under the Companies Act 2006, company number 03508706 and its governing document is its Memorandum and Articles of Association. The Company is a charity registered in England & Wales (number 1070013) and Scotland (number SC053537).
Directors and trustees
The directors of the Company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. As set out in the Articles of Association, the trustees are appointed by the trustees or by the Company’s members.
Policies and procedures adopted for the induction and training of trustees are ongoing and incorporated indirectly into the regular trustee meetings.
The trustees during the year were: Katie Bradford Amy Challen Ian Hamilton Penny Jonas (Chair up to resignation on 22 June 2023) Mary Miller (Chair from 22 June 2023) Florence Okoye Dwight Pile-Gray Ava Podgorski Helen Thomas
Company Secretary
Bridget Rennie
Artistic Director
Frederic Wake-Walker
Executive Director
Bridget Rennie
Independent Examiner
Caroline Clarke, Clarke + Wells, 99 Western Road, Lewes, East Sussex, BN7 1RS
Bankers
Lloyds Bank Plc, Villiers House, 48-49 Strand, London WC2N 5LL.
Solicitors
Weil, Gotshal & Manges (London) LLP, 110 Fetter Lane, London, EC4A 1AY.
Registered office
Rosehill Theatre, Moresby, Whitehaven, CA28 6SE.
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MAHOGANY OPERA GROUP NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Company’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, including the adoption of the amendments issued in December 2017 (FRS 102).
The trustees confirm that they complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit “Charities and Public Benefit”. The Trustees’ Report clearly sets out the charitable objectives, current activities and how they benefit the public.
PRINCIPAL ACTIVITY
The charitable objects of Mahogany Opera Group are:
to promote, maintain, improve and advance education, by the encouragement of the arts, but particularly the arts of drama, music, singing, mime, and dance and to formulate, prepare and establish schemes thereof provided that all objects of the Company shall be of a charitable nature.
Mahogany Opera Group is a leading commissioner and producer of new opera and music theatre. Our vision of opera as an inclusive, collaborative and dynamic art form informs our aim to stretch the boundaries of what opera can be and who it is for.
We believe that music and theatre can create a space where everyone is equal, where everyone is free to express themselves and to dream. The communal experience of performance is at the heart of what we do: bringing people together to spark a shared imagination.
Through our work, we aim to:
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Share the power and joy of live music and theatre widely, demonstrating that opera can be relevant to and reflective of people’s lives
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Show that everyone is an artist with the potential to play a creative role in making and performing new opera
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Give children and adults the opportunity to experience opera in inclusive environments
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Support diverse artists to develop their practice, spark new connections and create work on their own terms
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Present new work which reflects and amplifies diverse perspectives and a multiplicity of voices
We achieve our aims through three programmes of work which intersect:
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Snappy Operas is our award-winning participatory primary schools programme, through which we deliver in-school projects with children, teacher training and performances, and commission new work by professional artists working with young people
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New Work encompasses the wide range of work we develop, commission and produce for performance. This activity enables us to partner with artists at all stages of their careers, and in partnership with a wide range of organisations.
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Meet Me @Mahogany is our invitation to explore, (un)learn and open up the process of making new work, focusing on public discussions and events (online and in-person),
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participatory workshops, training, research and collaborations with other arts organisations and higher education. These activities are interwoven with our other delivery strands, as we take learning from the work we produce and inform that work with the ideas developed through Meet Me @Mahogany.
As a registered charity, Mahogany Opera Group is immensely grateful for the generous contributions of trusts & foundations and individuals, without whose support its work would not be possible.
ACHIEVEMENTS AND PERFORMANCE
In 2023-24 Mahogany Opera Group delivered a rich and substantial programme of work across its three strands. Overall, we worked with 110 artists (of whom 41 were directly engaged and paid by the company; the others by partners); over 400 participants and 130 teachers and school staff . We delivered 23 public performances and 48 workshops, rehearsals and public events , reaching around 2,500 audience members .
Snappy Operas
A Snappy Opera is a short opera for children to perform which introduces all the essential elements of opera – singing, acting and making – in fun, colourful and bite-sized chunks. Mahogany Opera Group has commissioned 13 Snappy Operas, written by some of the UK’s top composers and writers who worked with groups of young people to develop stories and characters that connect directly to the young people who will perform them. Since we began the programme in 2016, we have engaged around 5,000 primary school children from state schools across the UK with Snappy Operas, working in over 130 schools.
Roll Up! is our 13[th] Snappy Opera, commissioned in 2022-23 with artists Jack McNeill and Claire Willoughby (appointed by open call) working with the staff and students at Sandgate School, a Special Educational Needs and Disabilities (SEND) school in Kendal, Cumbria to co-create an inclusive Snappy Opera, working across the school year from November 2022 to June 2023.
In April 2023 we delivered a week of workshops at Sandgate, with Jack and Claire joined by a designer, filmmaker and a performing team of soprano, bass and viola who workshopped the score and took part in devising sessions with the young people. The designer Katie Duxbury put together a simple and effective pack of designs to inspire the young people to create their own props in school in between the professional artists’ visits.
The result of this collaboration is an extraordinary piece of music theatre inspired by contemporary circus, natural elements and ancient traditions of entertainment where Tumblers, Fortune Tellers, Magicians, Flyers and Daredevils reveal the magic in the everyday. As the piece evolved, so did a unique approach to the performance.
Performances of Roll Up! took place across 2 days on 29 and 30 June in Sandgate School, as an immersive, sensory experience performed by a total of 71 young people and 4 professional musicians (Jack McNeill [clarinets], Takashi Kikuchi [viola], Adam Maxey [baritone], Sarah Parkin [soprano]). Although the entire score could be condensed into approximately 12 minutes of original music, the core musical ideas were expanded using improvisation, intensive interaction, variation, and repetition. There are 5 acts, each responding to the sensory profile and needs of the pupils themselves, and to the musical ideas they helped us to create.
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We were not able to collect direct feedback from the school students, many of whom are nonverbal, but present a selection of feedback from staff and parents:
Sandgate School staff:
“I think it's amazing that we (you) had the vision to bring this into Sandgate, in that it reflects - in fact it is the epitome of - the rightly high ambitions we set for our students. The brilliant and inspiring execution of this opera is proof that with the right level of belief in them, planning and support, they can do amazing things.”
“[What was different from other projects was] how child-centred the project was. The outcome hadn't been pre-determined, and the team worked flexibly to incorporate the needs and ideas of the pupils.”
“It was entirely child-led and highlighted the strengths of our pupils. Our pupils got the opportunity to experience and be part of something they wouldn't usually experience. The staff involved with the project were amazing and built fantastic connections with the pupils.”
Parent feedback:
“As a parent, it’s absolutely lovely to see your child performing, it’s a rite of passage for children to get up on stage in front of family and friends and put on a show. But the format of what you would normally see in a school play doesn’t necessarily work for a lot of Sandgate children. The structure is too formal and rigid for them, learning lines, and knowing where they need to be on a stage is not easy for them. I think the opera was a stroke of genius, it worked brilliantly. The children loved it, and so did the (other) parents.”
Across the school year we delivered 53 sessions engaging 108 young people, 17 teachers, 60 teaching assistants, 15 apprentices and 5 volunteers . Around 100 people – parents, carers, members of the school community and invited guests, watched the performances over the two days, which was filmed by autistic Cumbrian filmmaker Sophie Broadgate who had also filmed devising workshops and interviewed artists and parents. The resulting film was shared at a special private screening with some of the young people involved in November 2023, followed by a public screening and Q&A at Brewery Arts Centre in Kendal in January 2024. The film will be shared more widely during 2024-25.
In March 2024, we embarked on a new project to pilot Roll Up! at Hadrian School, a SEND school in Newcastle in partnership with Music Partnership North, Newcastle. With Jack McNeill as music director to provide continuity from the first project, we engaged local director Katy Weir to deliver an initial week of workshops to discover how the existing musical material could be explored with new groups of young people to work towards a new ‘staging’ of the piece to be further developed and performed after the year end in May 2024. From 4-8 March 2024 we delivered 10 workshops with approximately 110 children .
Snappy Opera partnership projects
During 2023-24, we had the opportunity to take Snappy Opera projects to Aberdeen, Lithuania and Germany:
- In partnership with Aberdeen Performing Arts (APA), we provided training, consultancy and resources for APA to deliver their own Snappy Opera performances as part of their young people’s ‘Light the Blue’ festival in June 2023. They worked with over 100 young people from four primary schools in the city who came together to perform four Snappy Operas in the city’s iconic Music Hall.
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In partnership with Nida Culture and Tourism Information Centre “Agila” in Neringa, Lithuania we provided training, consultancy and resources for them to deliver a Snappy Opera Festival in May 2023. 121 young people performed three Snappy Operas which were translated into Lithuanian. Since the year-end they have begun developing their own new Snappy Opera commissions.
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Following the award of a grant from the Cultural Bridge programme (funded by the 4 UK Arts Councils, Fonds Soziokultur and the Goethe Institut to support bilateral UK-Germany projects), we developed a partnership with Frequenz_ Festival in Kiel, northern Germany to explore co-creation of new music with young people. In September 2023 our Artistic Director, Frederic Wake-Walker, delivered a workshop with 45 schoolchildren and 4 teachers in Kiel and, in October 2023, we co-hosted an online session for German composers interested in co-creating work with young people. The project was further developed with workshops in Kiel after the year-end.
This type of project is enabling Mahogany Opera Group to expand the reach and impact of Snappy Operas without increasing the demands on our own capacity or fundraising resources, and also contributes a modest amount towards our core costs or other Snappy Opera projects to cover our time on training and consultancy.
New Work
During 2023-24, we developed, premiered or toured four new works:
1. Out of Her Mouth was a co-production with Dunedin Consort and Hera , staging three of Élisabeth Jacquet de la Guerre’s Cantates Bibliques in new English translations by Toria Banks. The Biblical cantatas are extraordinary historical jewels: 12 in all, published in two books in 1708 and 1711. The cantatas are miniature operas in all but name but had never been performed in the UK before. The piece, bringing together three cantatas – Rachel, Susanna and Judith – into one compelling drama, was designed, developed and rehearsed during spring-summer 2023.
In the creatively captioned and audio-described production, the stellar cast comprising Carolyn Sampson, Anna Dennis and Alys Mererid Roberts (the latter appointed through an open call alongside harpsichordist Katarzyna Kowalik and director Mathilde Lopez) were accompanied onstage by four players from the Dunedin Consort – and five watermelons.
Mathilde Lopez's contemporary staging, Will Monks' effective and accessible design, and the exceptional performances thrilled audiences and critics across the country, as they laid bare the parallels of the lives of Biblical characters with the experiences of women today with tragedy, violence and humour combined to compelling effect.
The premiere at Findhorn’s Universal Hall and subsequent performances at Platform (Glasgow), Assembly (Edinburgh), Spitalfields Festival (London) and York Early Music Festival reached 666 people and were met with public and critical acclaim, including the following reviews:
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“A revelation…they’ve unearthed a treasure and argued the most powerful case imaginable that Jacquet de la Guerre’s work is no dry museum piece but a pulsing, vibrant slice of music drama…It’s only seven performers in a small space, but it never once feels miniature. Instead it’s raw storytelling and powerful drama, performed with gripping immediacy.” 5* The Times
“I loved the boldness of this… Defiantly ‘woke’ – aware, accessible, generous – and unapologetically foregrounding social and sexual politics, this is opening the gate instead of keeping it.” Art Muse London
“A brilliant collaborative project by Mahogany Opera, Dunedin Consort and HERA… not only a highly enjoyable hour’s music and drama, but a strong contemporary feminist statement.” Music OMH
As well as the five live performances presented this summer, the York performance was filmed for online broadcast as part of York Early Music Festival’s ‘Christmas Online’ from 15 December 2023 – 31 January 2024. Access to the online performance was ticketed and audience numbers were low at 109; we would like to investigate opportunities for the work to reach a wider public.
2. Hildegard: Visions is an immersive mystery opera by Nwando Ebizie , inspired by the works and life of Hildegard von Bingen. A multisensory experience of sound, movement, scent and taste, it combines song, electronic soundscapes and ritual traditions from across cultures and eras. The project was developed as part of Mahogany Opera Group’s Various Stages festival in 2019-20 and this research and development (R&D) phase helped to develop an installation (Extreme Unction Vol.2) which was exhibited at East Street Arts, Leeds in June 2021. Ordo Virtutum , the section for performance was commissioned by Mahogany in 2022.
In 2023-24, we delivered three R&D phases for the piece in partnership with Britten-Pears Arts, Artsadmin and Yorkshire Sculpture Park:
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In April 2023, we produced a week of R&D workshops on Ordo Virtutum at Snape Maltings supported by Britten-Pears Arts. Nwando Ebizie worked with a creative and performing team of 8 female artists to develop the piece, culminating in a public sharing at the end of the week to an audience of around 50 people.
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In June 2023, we co-produced a public presentation of the installation Extreme Unction Vol. 2 (part of the Hildegard: Visions experience) as part of Artsadmin’s festival of art, climate and community What Shall We Build Here? The piece centres on a sound and light installation inspired by Hildegard’s Favus Distillans in a geodesic dome which was installed on the stage of Toynbee Theatre, and Nwando worked with her team to develop the audience experience from start to finish, with welcome and debrief sessions before and after the installation experience. These sections were carefully staged, dressed and curated to encourage a transformative experience for audiences. The team was able to install the dome over 8 days, a much shorter period than the three weeks it took in its initial development in 2021, which enables it to be a more feasible proposition for touring.
190 audience members attended over the four days the installation was open to the public and we gathered a range of feedback demonstrating the intense emotional impact of the piece, which will inform its future development:
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“I felt like I was returning/coming home to an ancient & forgotten part of myself.”
“I need one of these domes to rest in, to release my fears into, to let them be blown away by the sighs & drips & drops of water… Hold me, wash me & let me go.”
- In August 2023, we did a recce and partnership development day at Yorkshire Sculpture Park, to inform the plan to premiere Hildegard: Visions there in summer 2025. We visited various areas and buildings across the site and held an ‘afternoon of sensory delights’ with invited potential partners and funders to engage them in the project. 25 people attended this afternoon, which involved live performance, a guided visualisation, a scent presentation, a walk listening to the Extreme Unction soundtrack on binaural headphones, and a group reflection / discussion at the end of the day.
3. Sky in a Small Cage is conceived as a contemporary staged oratorio by composer Rolf Hind – telling the story of the extraordinary life of Sufi poet, Rumi – and focussing on his relationship with his master, muse and beloved, Shams who was (it is suspected) murdered at the hands of Rumi’s brothers. The libretto combines words written specifically by award-winning poet, Dante Micheaux , together with translations of Rumi’s own poetry. Directed by Mahogany’s Artistic Director, Frederic Wake-Walker , an exceptional multidisciplinary cast and mixed ensemble brings each dramatic tableau to life using song, musical interludes and dance .
This work was initially supported through Various Stages 2019-20, given a seed commission in 2020-21 and fully commissioned in 2022-23 with the support of the Nicholas Berwin Charitable Trust. In 2023-24 we engaged the cast and creative team for the production, including an open call to recruit the ensemble singers in autumn 2023. This attracted 206 applicants, from whom we shortlisted 27 for ‘working session’ auditions in groups in December 2023. The sessions were a rewarding opportunity to meet a wonderful range of artists and explore some of Rolf’s new score they had been asked to prepare. We also got some very positive feedback from the candidates on their experiences:
“I truly hate auditions and have never felt they show people at their best, but they are sometimes necessary and I’ve also been on the other side of the table and understand how tricky the process is at times. That said, I really appreciated how warm, friendly and clear the whole process has been with Mahogany including yesterday’s workshop/audition. I felt taken care of and respected, and that means a lot in the present climate we work in, I only wish the industry was as responsible and respectful of these situations as Mahogany seem to be, and go that little bit further in being understanding of what they are asking of the artists.”
“Auditions tend to be stressful experiences and this one was lovely - a testament to your team and process that we (5 singers who hadn’t previously met) went for a drink together afterwards to celebrate an enjoyable workshop!”
“Whatever the outcome now, I do want to say that I am very grateful - this working session was a special experience that makes me love my job all the more. Thank you for approaching this auditioning phase (which is usually stressful) with the kindness to create an environment that felt like an encouraging and joyful space for us. I do wish auditioning would always be like this! I have been inspired not just by the wonderful music but also how we got to share in our lovely group.”
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We are keen to explore how we can further develop and promote this way of working through our Meet Me @Mahogany strand.
Sky in a Small Cage was further developed, rehearsed and premiered after the year end.
4. Bunker Cabaret
- During 2023-24 we continued to support Ukrainian/British collective Hooligan Art Community in the context of the ongoing invasion of Ukraine by Russia. Following the premiere and tour in early 2023 of Bunker Cabaret , a music theatre piece inspired by the artists’ experiences of the invasion, from May-July 2023 we co-produced 8 further performances in Berlin, Dresden and Oxford as part of Oxford Festival of the Arts reaching estimated audiences of 500 people.
“With all the wonderful and marvellous things that we can do in an arts festival, nothing is more meaningful [than supporting displaced artists]. The arts speak and allow us to speak, and it is only when we all come together strongly that our voices are heard.” Dr Michelle Castelletti, Director of Oxford Festival of the Arts
Meet Me @Mahogany
During 2023-24 we developed our project The Great Learning as part of our Meet Me @Mahogany strand. Conceived in 2022 as a collaboratively composed choral work for performance, The Great Learning evolved in response to artistic development and feedback from the participatory workshops we delivered in 2023-24 into a methodology and toolkit for exploring and developing new ideas in a creative, community context rather than a piece for performance, through the following activities:
- In May 2023, we delivered a workshop at Rosehill Theatre following up from the one delivered in January 2023. This second workshop, facilitated by our Artistic Director Frederic Wake-Walker with music director Dave Camlin and poet/facilitator Emma McGordon, was less well attended than the first workshop, with around 10 participants. We had planned to follow up from this workshop with a public performance at HarbourFest in Whitehaven in July 2023, but due to lack of take-up (there was a clash with other singing events in the region, but also feedback that people didn’t want to perform the material we had developed together), this was cancelled.
“The value of the piece was in meeting other local singers and exploring an issue through words and music rather than being a performative piece.” Participant from May workshop
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Learning from this feedback, we experimented with The Great Learning format in two distinct settings later in the year:
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‘A New Sound’ was a day of creative workshops for artists in the field of opera, music theatre and music driven performance who live or work in Scotland, delivered in partnership with theatre collective Snap-Elastic and the Edinburgh Futures Institute/University of Edinburgh on 20 February 2024. 15 artists attended the day, with very positive feedback:
- “I loved the singing, especially at the end of the session with all the words gathered throughout the day. It was a unique approach.”
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‘Spring Awakenings’ in partnership with Off the Grid was held in the beautiful Ennerdale Valley in West Cumbria on 17 March 2024. 20 participants attended this unique celebration of spring, exploring ideas of growth for the year ahead, playing with words, music, ceremony and singing:
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“The whole day felt exciting and full of possibilities as well as being invigorating. I felt musically and intellectually stretched in a good way and was pleased with my outcomes.”
During the year we continued our online series of discussion events ‘Meet Me @Mahogany’ , a format developed during the pandemic which has evolved into an accessible opportunity for artists, producers, supporters and audiences to explore diverse themes, connect people to our creative practice and open up the process of opera-making. In 2023-24 we delivered two ‘Meet Me @Mahogany’ events:
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‘What can we learn from working in SEND settings?’ explored the importance of accessible creative opportunities for children and young people with special educational needs and disabilities, and how the principles of working in this way can enrich an artist’s wider work, as well as the experiences for those that engage with it. The discussion was inspired by Roll Up!, with contributions from lead artists Claire Willoughby and Jack McNeill, as well as composer & improviser Shiori Usui and cellist Greg Sinclair, who chaired the event.
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Building on the workshop we held in Edinburgh in March, ‘A New Sound’ reflected on some of the key challenges that artists face when creating new work: how to avoid feelings of isolation by making meaningful connections with other artists, how to balance time to ensure productive work whilst maintaining self-care and wellbeing, and how visions for a better future can influence our work today.
VALUES
Our values underpin our vision of opera as an inclusive, collaborative and dynamic art form and sustain us in our mission to stretch the boundaries of what opera can be and who it is for. They stem from both the working practices we’ve developed over the years and our aspirations for the future:
We are artist-led
We are guided by artists, by their ideas and their lines of enquiry. We consider everyone who actively participates in our work to be an artist. We create structures that are flexible and responsive to meet the ambitions of our artists while operating on a scale that connects us meaningfully to the communities and contexts within which we work. We aim to be a creative space for sharing knowledge and experiences.
We are people-centred
Care and inclusivity are key principles for the way we work. We aim to create safe and supportive working environments which enable trust, creativity and fun. We recruit as much as possible by open call and we try to remove barriers for disabled and minoritised artists, as well as making our performances and events as accessible as possible for audiences. We value the process as much as the product. We are transparent about fees and pay people promptly.
Our work is a collaborative process
We are continually exploring new ways of working and searching for new creative relationships while striving to enrich our existing knowledge and collaborations. We test ourselves with a thoughtful and considered approach, learning from others and sharing our research and discoveries with both rigour and playfulness.
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We actively seek to break down barriers
We push against traditional norms, often working outside conventional constructs, opening up access to our work, offering space for diverse perspectives and a multiplicity of voices and collaborating across borders. We stand up against racism and all forms of discrimination.
We are committed to sustainability
Awareness of and efforts to reduce our environmental impact is embedded in everything we do. We take an ethical stance on our income streams, favour purpose-based relationships over transactional ones and develop on-going relationships with our partners. We strive to take a long view on our collaborations, outcomes and impact.
Our values are open and responsive
We stay true to ourselves, while being open to challenge and change. We question ourselves, listen to others and reflect on our experiences in order to improve our practice and stay connected with the most recent developments. We are in a continual state of renewal, always full of potential, searching for new means of expression and new visions of the future.
EQUALITY, DIVERSITY AND INCLUSION
We believe that opera is a form of culture that can challenge rather than uphold systemic injustices. We are committed to eliminating discrimination and aim to diversify who makes, performs and sees opera. Since 2017 we have encouraged diversity across all areas of our work through inclusive open calls for artists, staff and trustees, training, and improving accessibility to our activities and opportunities (British Sign Language interpretation & captioning are now standard at our events and we offer tailored support for disabled artists). Our partnerships in areas not typically well-served by opera companies enable us to reach people from a broad range of socio-economic backgrounds. We aim for at least 50% of our commissioned artists to be women, which we have achieved through our Snappy Opera programme and our current commissioning activity, and we are developing our expertise in supporting disabled creatives through two of our current commissions.
In 2023/24 we reviewed our Equality, Diversity and Inclusion policy with the input of the trustees, updating various aspects to strengthen our commitments, reflect our new practices and make our complaints procedures more transparent. We acknowledge that there is more we can do, starting with more detailed diversity monitoring of the artists we engage in order to set targets from a benchmark. In 2022-23 we asked all the artists we engaged to complete a diversity monitoring survey. This was only completed by six artists (of c.60 artists engaged; c.10% response rate). The data was therefore not statistically significant and so we did not have a benchmark from which to set targets. In 2023-24, we again asked all the artists we engaged. Of 41 artists directly engaged and paid by Mahogany Opera Group, 11 completed the diversity monitoring, an improved response rate of 27% although still not a significant proportion in the context of the number of people engaged. Nonetheless we report the following statistics from that survey:
Artists engaged in 2023-24
| Ethnicity: | 46% | white British | 18% | queer | |
|---|---|---|---|---|---|
| 36% | other white background | 9% | bisexual | ||
| 9% | mixed white and black African | ||||
| 9% | other Asian background | Disability: | 18% | D/deaf or disabled | |
| 82% | not D/deaf or disabled | ||||
| Age: | 18% | 20-34 | |||
| 64% | 35-49 | Neurodiversity: | 73% | neurotypical | |
| 18% | 50-64 | 27% | neurodivergent | ||
| Sexual orientation:73% | heterosexual / straight |
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Socio-economic background[1] :
| 9% | modern professional occupations | |||
|---|---|---|---|---|
| 9% | clerical and intermediate occupations | Sex:73% female | ||
| 18% | senior managers and administrators | 27% male | ||
| 18% | technical and craft occupations | |||
| 9% | routine manual and service occupations | Gender identity: | 64% | women |
| 9% | middle or junior managers | 27% | men | |
| 18% | traditional professional occupations | 9% | identify in another way | |
| 9% | long-term unemployed |
We did get higher response rates from the open call we did for the ensemble singers for Sky in a Small Cage , with the following results:
Sky in a Small Cage open call
100 responses out of 206 applicants (49% response rate)
NB of the 206 applicants 155 were for upper voice parts (soprano/alto) so the sex / gender / sexuality results reflect this. Percentages in brackets refer to results for Out of Her Mouth open call in 2022-23, which attracted a similar number (114) and proportion (54%) of respondents, for comparison.
| Ethnicity: | Socio-economic background (not surveyed in 2022/23): | Socio-economic background (not surveyed in 2022/23): | ||
|---|---|---|---|---|
| 40% | other white background (2022/23: 33%) | 28% | modern professional occupations | |
| 32% | white British (2022/23: 50%) | 4% | clerical and intermediate occupations | |
| 5% | Black / Black British (2022/23: 2%) | 4% | senior managers and administrators | |
| 5% | Any other mixed / multiple ethnic background | 7% | technical and craft occupations | |
| (2022/23: 0%) | 6% | routine manual and service occupations | ||
| 4% | Asian/Asian British (Chinese) (2022/23: 0%) | 4% | middle or junior managers | |
| 3% | any other ethnic background (2022/23: 5%) | 22% | traditional professional occupations | |
| 2% | Asian/Asian British (Indian) (2022/23: 0%) | 12% | self-employed | |
| 2% | Mixed white and Asian (2022/23: 0%) | 2% | semi-routine manual and service occupations | |
| 2% | mixed Asian/white (2022/23: 5%) | 1% | long-term unemployed | |
| 1% | any other Asian background (2022/23: 0%) | 1% | retired | |
| 1% | Mixed white and Black: (2022/23: 0%) | 2% | not applicable | |
| 1% | Latin American (2022/23: 1%) | 5% | don’t know | |
| 1% | white Irish (2022/23: 0%) | 1% | prefer not to say | |
| 1 % | prefer not to say (2022/23: 3%) | |||
| Sex: | Age: | |||
| 73% | female (2022/23: 77%) | 11% | 18-25 (2022/23: 17%) | |
| 22% | male (2022/23: 16%) | 55% | 26-34 (2022/23: 61%) | |
| 4% | prefer not to say (2022/23: 7%) | 26% | 35-49 (2022/23: 16%) | |
| 1% | intersex (2022/23: 0%) | 4% | 50-64 (2022/23: 1%) | |
| 1% | 65-74 (2022/23: 0%) | |||
| Gender identity: | 3% | prefer not to say (2022/23: 5%) | ||
| 69% | women (2022/23: 74%) | |||
| 22% | men (2022/23: 13%) | |||
| 8% | non-binary (2022/23: 6%) | Disability status: | ||
| 1% | other/prefer not to say (2022/23: 7%) | 8 | 89% | not Deaf or disabled (2022/23: 7%) |
| 3% | Deaf or disabled (2022/23: 12%) | |||
| Sexual orientation: | 8% | prefer not to say (2022/23: 11%) | ||
| 51% | heterosexual/straight (2022/23: 47%) | |||
| 18% | bisexual (2022/23: 18%) | Neuro- | divergence: | |
| 9% | queer (2022/23: 9%) | 29% | neurodivergent (2022/23: 25%) | |
| 3% | gay woman/lesbian (2022/23: 8%) | 65% | neurotypical (2022/23: 62%) | |
| 8% | gay man (2022/23: 2%) | 6% | prefer not to say (2022/23: 12%) | |
| 12% | other/prefer not to say (2022/23: 14%) |
1 The respondent is asked to select the category of the highest income earner in their household when they were 14 years old. This is considered to be the best way to assess people’s background. It's also
easy to understand, applicable to people of all ages and countries, and has high response rates in testing
11
MAHOGANY OPERA GROUP NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2024
Conclusions
The data from our main open call in the year shows we continued to reach a relatively diverse range of artists in terms of gender, sexual orientation, and neurodivergence. We have increased the range of ages applying and increased the proportion of artists from global majority ethnic backgrounds from c. 14% to c. 26%, an 86% increase. Casting for this project broadly reflected the diversity of those applying. However, we have a significant decrease in the number and proportion of people identifying as D/deaf or disabled from 12% in 2022/23 to 3% in 2023/24. We will review the language of our future open calls and the networks they are circulated in in light of this.
Comparing the open call data of applicants to that of artists engaged and paid by the company during the year (not all of whom were recruited by open call) shows we are working with a more diverse range of people in terms of disability and socio-economic background, but a less diverse range in terms of ethnicity. We will consider what action we can take on this when we review our Equality, Diversity, and Inclusion policy in 2024/25.
FINANCIAL REVIEW
The Statement of Financial Activities (including Income and Expenditure Account) and Balance Sheet, together with the notes thereon, are set out on pages 19 to 30.
The Statement covers the 12 months from 1 April 2023 to 31 March 2024.
Total income for the year amounted to £258,496 (2022/23 £259,940) of which £104,735 (2022/23 £112,848) was restricted. Total expenditure for the year was £289,202 (2022/23 £274,195), of which £100,156 (2022/23 £123,347) was restricted.
The charity’s income for the 2023/24 financial year was the almost the same as the previous year, while expenditure was slightly higher, due to increased delivery. This resulted in an overall deficit in 2023/24 of £30,706 (2022/23 deficit of £14,555). The Trustees planned for a deficit having agreed the strategic investment of reserves for key projects and core costs during the year. The charity maintains a strong reserves position, with unrestricted funds of £321,206 at 31 March 2024 (2022/23 £356,491).
The charity also continued to enjoy strong support from a number of trusts and foundations totalling £128,012, albeit reduced from that received in 2022/23 (£188,465). This included a core cost grant from Vaulkhard Douglas-Hume Music Trust and project grants from Arts Council England (for Hildegard: Visions R&D), Nicholas Berwin Charitable Trust (for the Sky in a Small Cage commission), Creative Scotland (for a partnership project with Hooligan Art Community and Findhorn Bay Arts to be delivered in 2024/25), Scops Arts Trust (for The Great Learning) and Three Monkies Trust for our Snappy Opera projects with disabled young people. Mahogany Opera Group continues to focus on increasing its philanthropic fundraising, cultivating individual donors and regional trusts in the UK areas where it works.
Offsetting the reduction in trusts income, the charity was able to claim a significantly higher amount of Theatre Tax Relief against its expenditure on new productions, totalling £76,221 (2022/23: £29,941). Earned income from partnerships and venue fees was slightly increased from the previous year at £33,001 (2022/23: £30,652).
The charity also generated income of £6,915 (2022/23 £1,136) from bank interest, a significant increase due to the trustees’ investment of the charity’s cash reserves in fixed term deposit and charity savings account to benefit from increased interest rates.
12
MAHOGANY OPERA GROUP NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2024
The charity maintains a lean operating model, with one employee supported by a core team of three freelancers who all work remotely. Despite this, fundraising for core costs remains ever more challenging year-on-year. Coupled with the broader economic outlook, there are few certainties in planning for the coming years but, given the charity’s strong balance sheet and with the ongoing support of a range of organisations and individuals, the trustees are confident in the charity’s future ability to continue to meet its artistic goals.
Reserves
The unrestricted reserves of the charity comprise a General Fund and two Designated Funds. The trustees consider it prudent to maintain sufficient unrestricted reserves in the General Fund to meet a minimum of six months’ core operating costs. This reflects the challenge of funding within the present economic climate, together with the need to deliver on future commitments.
In response to the variable pattern of expenditure, the Charity maintains two Designated Funds. One is for funds that have been received and have been allocated by the trustees to existing projects which are underway. The level of this reserve fluctuates according to the pattern of funding and the Charity’s production schedules. This flexibility allows the Charity to respond to performance opportunities, the scheduling of which may be beyond the Charity’s control.
The second is the John Hughes Innovation Fund, which is the combination of a legacy received in 2017/18 and the previous Future Commissions Fund. This is used for future commissions, the funding of which may be required two to three years before production, for the development of new ideas across the Charity's artistic programme, and to support Various Stages.
Investments
The Charity maintains savings accounts for managing cash reserves and any grants awarded for future projects. These funds are currently split between 32-day and 95-day notice accounts. The remaining funds are kept in a current account with Lloyds Bank.
RISK MANAGEMENT
All significant activities undertaken are subject to a risk review as part of the initial project assessment and implementation. Major risks are identified and ranked in terms of their potential impact and likelihood. Major risks, for this purpose, are those that may have a significant effect on:
-
Operational performance, including risks to staff, volunteers and visitors
-
Achievement of aims and objectives
-
Meeting the expectations of beneficiaries or supporters
The trustees review these risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified. Where appropriate, risks are covered by insurance. The following framework is central to ensuring adequate risk management:
-
Regular monitoring of major risks
-
Embedding risk identification and assessment within operating procedures
-
A clear structure of delegated authority and control
-
Maintaining reserves in line with set policies
13
MAHOGANY OPERA GROUP NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2024
In assessing risk, the trustees recognise that some areas of work require the acceptance and management of risk if key objectives are to be achieved. The trustees have reviewed the major risks to which the Charity is exposed and identified control and mitigation procedures, under the headings of:
-
Governance
-
Operational
-
Financial
-
External
-
Compliance
STRUCTURE, GOVERNANCE AND MANAGEMENT
At year end, there were eight trustees (directors) on the board, who have overall fiduciary responsibility for the supervision of the activities of the Charity.
Day-to-day management of the charity is delegated to the Executive Director, Bridget Rennie, and Artistic Director, Frederic Wake-Walker, who works internationally as a freelance director alongside his work with Mahogany Opera Group. They are supported by a freelance core team comprising an Associate Producer, Fundraising Manager and Finance Manager each working part-time. In addition, the Charity works with a range of specialist freelance staff to deliver additional functions when appropriate.
Mahogany Opera Group’s trustees and staff reflect and champion the communities and artists with whom they work. Registered in West Cumbria, we deliver work across the country, with strong relationships and partnerships in key areas across the North of England and Scotland.
.
The trustees meet at least four times a year and are available for consultation and advice on an ad hoc basis. The Finance Committee meets in advance of each quarterly Board meeting to monitor the Charity’s financial position and management.
Statement of trustees' responsibilities
The trustees (who are directors of Mahogany Opera Group for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently
-
observe the methods and principles in the Charities SORP
-
make judgements and estimates that are reasonable and prudent
-
state whether applicable UK 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 charitable company will continue in operation
14
MAHOGANY MAHOGANY OPERA OPERA GROUP GROUP NOTES TO THE FINANCIAL FOR FOR NOTES THE THE TO YEAR YEAR THE ENDEDFINANCIAL ENDED 31 314 MARCH MARCH STAT STATEMENTS EMENTS 2024 2024 (Continued) (Continuedne
The trustees are responsible for keeping proper accounting records that disclose with reasonable Pte accuracy at any are responsible time the financial for keeping position proper accounting of the charitable records company that and disclose enable with them reasonable to ensure that saat the tiee financial financial statements Statements comply comply with with the the Companies Companies Act Act 2006. 2006. They They are are also also responsible responsible for for safeguarding Safeguarding“ cy at any the the time assets assets the financialof of the the charitable charitableposition company company of the charitable and and hence hence company for for taking taking and reasonable reasonable enable them steps steps to ensure for for the the prevention prevention and and detection detection of of fraud fraud and and other other irregularities. irregularities.
Disclosure Disclosure of of information information to to the the independent independent examiner examiner
-
Each Each of of the the persons persons who who are are trustees trustees at at the the time time when when this this trustees' trustees’ report report is is approved approved has has confirmed confirmed that: that: • * so so far far as as that that trustee trustee is is aware, aware, there there is is no no relevant relevant information information of of which which the the charitable charitable company's company's independent independent examiner examiner is is unaware unaware
-
• e that that trustee trustee has has taken taken all all the the steps steps that that ought ought to to have have been been taken taken as asa a trustee trustee in in order order to to be be aware aware of of any any information information needed needed by by the the charitable charitable company's company's independent independent examiner examiner in in connection connection with with preparing preparing their their report report and and to to establish establish that that the the charitable charitable company's company's independent independent examiner examiner is is aware aware of of that that information information
In In preparing preparing this this report, report, the the trustees trustees have have taken taken advantage advantage of of the the small small companies companies exemptions exemptions provided provided by by section section 415A 415A of of the the Companies Companies Act Act 2006. 2006.
This This report report was was approved approved by by the the Board Board of of trustees trustees on on 9 9 December December 2024 2024 and and signed signed on on its its behalf behalf by by ( Mary Miller Mary Miller kaart : Chair Chair of of trustees trustees
15 15
Mahogany Mahogany Opera Opera Group Group Independent Independent Examiners Examiners Report Report to to the the Trustees Trustees For For the the year year ended ended 31 31 March March 2024 2024
I | report report to to the the trustees trustees on on my my examination examination of of the the accounts accounts of of the the charitable charitable company company for for the the year year ended ended 31 31 March March 2024. 2024.
Responsibilities Responsibilities and and basis basis of of report report As As the the charity charity Trustees, Trustees, who who are are also also directors directors for for the the purposes purposes of of company company law, law, are are responsible responsible for for the the preparation preparation; of of the the accounts accounts in in accordance accordance with with the the requirements requirements of of the the Companies Companies Act Act 2006 2006 ('the (‘the 2006 2006 Act'). Act’).
Having Having satisfied satisfied myself myself that that the the accounts accounts of of the the Company Company are are not not required required to to be be audited audited under under Part Part 16 16 of of the the 2006 2006 Act Act and and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under are eligible for independent examination, | report in respect of my examination of your charity's accounts carried out under section section 145 145 of of the the Charities Charities Act Act 2011 2011 Cthe (‘the 2011 2011 Act'). Act’). In In carrying carrying out out my my examination examination I | have have followed followed the the Directions Directions given given by by the the Charity Charity Commission Commission under under section section 145(5)(b) 145(5)(b) of of the the 2011 2011 Act. Act. Independent Independent examiners examiners statement statement Since Since the the Charitable Charitable company's company's gross gross income income exceeded exceeded E250,OOO, £250,000, your your examiner examiner must must be be a a member member of of a a body body listed listed in in section section 145 145 of of the the 2011 2011 Act. Act. I | confirm confirm that that I | am am qualified qualified to to undertake undertake the the examination examination by by virtue virtue of of my my membership membership of of Institute Institute of of Chartered Chartered Accountants Accountants in in England England and and Wales, Wales, which which is is one one of of the the listed listed bodies. bodies. I | have have completed completed my my examination. examination. | I confirm confirm that that no no matters matters have have come come to to my my attention attention in in connection connection with with the the examination examination giving giving me me cause cause to to believe believe that that in in any any material material respect: respect:
I. 1. accounting accounting records records were were not not kept kept in in respect respect of of the the Company Company as as required required by by section section 386 386 of of the the 2006 2006 Act; Act; or or 2. 2. the the accounts accounts do do not not accord accord with with those those records; records; or or 3. 3. the the accounts accounts do do not not comply comply with with the the requirements requirements of of section section 396 396 of of the the 2006 2006 Act Act other other than than any any requirement requirement that that the the accounts accounts give give a a 'true ‘true and and fair fair view' view' which which is is not not a a matter matter considered considered as as part part of of an an independent independent examination; examination; or or 4. 4. the the accounts accounts have have not not been been prepared prepared in in accordance accordance with with the the methods methods and and principles principles of of the the Statement Statement of of Recommended Recommended Practice Practice for for accounting accounting and and reporting reporting by by charities charities applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS (FRS 102). 102).
I | have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be be drawn drawn in in this this report report in in order order to to enable enable a a proper proper understanding understanding of of the the accounts accounts to to be be reached. reached.
u Caroline 66 Caroline66 High High /yz Clarke Street Street Clarke ACA ACA Lewes Lewes East East Sussex Sussex BN7 BN7 IXG 1XG
16 16
Mahogany Opera Group
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2024
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Other income 5 Total Expenditure on: Raising funds 6 Charitable activities 7/8 Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 37,182 33,001 6,915 76,663 153,761 (12,171) (176,875) (189,046) (35,285) 356,491 321,206 |
Restricted funds £ 104,735 - - - 104,735 - (100,156) (100,156) 4,579 13,485 18,064 |
2024 £ 141,917 33,001 6,915 76,663 258,496 (12,171) (277,031) (289,202) (30,706) 369,976 339,270 |
2023 £ 198,211 30,652 1,136 29,941 |
|---|---|---|---|---|
| 259,940 | ||||
| (14,688) (259,507) |
||||
| (274,195) | ||||
| (14,255) 384,231 |
||||
| 369,976 |
17
Registered Registered Number Number : 03508706 03508706
Mahogany Mahogany Opera Opera Group Group Statement Statement of of Financial Financial Position Position As As at at 31 31 March March 2024 2024
----- Start of picture text -----
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2024|2023|
|Notes|Notes|2024|2023|
|£|£|
|Current|Current|assets|assets|
|14|112,297|42,492|
|Debtors|
|Debtors|14|236,821|112,297|353,163|42,492|
|Cash|Cash|at|at bank and|bank and in|in|hand|hand|236,821|353,163|
|349,118|349,118|395,655|395,655|
|Creditors:|Creditors: amounts|amounts|falling|falling|due|due|within|within|one|one|year|year|15|15|(9,848)|(9,848)|(25,679)|(25,679)|
|339,270|369,976|
|Net|Net current|current|assets|assets|339,270|369,976|
|339,270|369,976|
|Total|Total assets|assets|less|less|current|current|liabilities|liabilities|339,270|369,976|
|339,270|369,976|
|Net|Net assets|assets|339,270|369,976|
|The|The funds|funds|of|of the|the|charity|charity|
|Restricted|Restricted|income|income funds|funds|16|16|18,064|18,064|13,485|13,485|
|Unrestricted|Unrestricted|income|income funds|funds|16|16|321|321,206|,206|356,491|356,491|
|339,270|369,976|
|Total|Total funds|funds|339,270|369,976|
|For|For|the|the|year|year|ended|ended|31|31|March|March|2024|2024 the|the|company|company|was|was|entitled|entitled|to|to|exemption|exemption|from|from|audit|audit|under|under|section|section|477|477|of|of|the|the|Companies|Companies|
|Act|Act|2006|2006|relating|relating|to|to|small|small|companies.|companies.|
|-|The|The|members|members|have|have|not|not|required|required|the|the|company|company to|to|obtain|obtain|an|an|audit|audit|of|of|its|its|accounts|accounts|for|for|the|the|year|year|in|in|question.|question. in|in|accordance|accordance|
|with|with|section|section 476,|476,|
|-|records|records|The|The|trustees|trustees|and|and|the|the|acknowledge|acknowledgepreparation|preparation their|their|of|of|responsibilities|responsibilities|accounts.|accounts.|These|These|for|for|complying|complying accounts|accounts|with|with|have|have|the|the|been|been|requirements|requirements|prepared|preparedof|of in|in|the|theaccordance|accordance Act|Act|with|with|respect|respect|with|with|the|the|to|to|accounting|accounting|provisions|provisions|
|applicable|applicable|to|to|companies|companies|subject|subject|to|to|the|the|small|small|companies'|companies’|regime.|regime.|
|The|financial|statements|were approved|and authori ed for issue|by the Board and signed|on its behalf by.|
|The financial statements were approved and|Y|i for issue by the Board and signed on its|behalf|by:|
|Ms|Ms Mary Charlotte Stev|1124 /|
|Trustee|Trustee|q|q|||[|of Uy|
|Mary Charlotte Steveefile|
----- End of picture text -----
18 18
Mahogany Opera Group Notes to the Financial Statements For the year ended 31 March 2024
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Mahogany Opera Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The financial statements are prepared, on a going concern basis, under the historical cost convention.
Funds
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above
Incoming resources
All income is recognised in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty. Income is not shown net of expenditure. The following specific policies are applied to categories of income.
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Voluntary income is received by way of grants, donations and gifts and is included in the SOFA when receivable. Grants, where entitlement is not conditional on.the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
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Investment income is included when receivable.
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Income from grants where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
-
Theatre income is included in income in the period in which the relevant activity took place
-
Project specific funding, when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, is included in the income of restricted funds when receivable
Resources expended
All expenditure is accounted for on an accruals basis and is stated net of VAT. Costs of generating funds are those costs incurred in attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs which can be directly allocated to activities and those costs of an indirect nature necessary to support them.
Governance costs are those incurred in connection with compliance with constitutional and statutory requirements. Costs are allocated between the expenditure categories of the SOFA based on usage of the resource. Where costs cannot be directly allocated they are apportioned on an appropriate basis and recognised in SOFA.
Allocation and appointment of costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs may include any back office costs, finance, personnel, payroll and governance costs which support the charities programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities where applicable.
19
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only.
Pensions
The company operates a defined contribution pension scheme in respect of its employees. The scheme and its assets are held by independent managers. Pension costs are allocated to restricted funds as part of gross salary costs where funds cover salaried posts.
2. Income from donations and legacies
| Donations received Grants received |
2023 2024 Restricted funds Unrestricted funds £ £ £ £ 9,746 13,905 6,723 7,182 188,465 128,012 98,012 30,000 198,211 141,917 104,735 37,182 |
|---|---|
20
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
| Analysis of grants received Ambache Charitable Trust Arts Council England Arts Council England British Council Ukraine Cornelius Cardew Concerts Trust Creative Scotland Cumbria Community Foundation Fidelio Charitable Trust Finn Family Fund Frieda Scott Charitable Trust Garfield Weston Foundation Goethe-Institut London (Cultural Bridge) Granada Foundation Hadfield Charitable Trust Harold Hyam Wingate Foundation Katie Bradford Arts Trust London Community Foundation: Cockayne - Grants for the Arts Nicholas Berwin Charitable Trust Paul Hamlyn Foundation PRS Foundation Scops Arts Trust The Foyle Foundation The Golsoncott Foundation The Marchus Trust The Radcliffe Trust The Vaulkhard Douglas-Home Music Trust The Vaulkhard Douglas-Home Music Trust Three Monkies Trust 3. Income from charitable activities Unrestricted funds Artists / production / touring / preparation / education Income from charitable activities |
2024 £ - - 32,050 - 100 8,500 3,480 - - - - 4,982 - 1,400 2,500 4,000 - 30,000 - - 6,000 - - - - - 30,000 5,000 128,012 2024 £ 33,001 |
2023 £ 1,500 2,580 - 24,172 - - - 3,000 3,000 7,713 25,000 - 1,000 - 2,500 1,000 15,000 - 20,000 5,000 - 35,000 2,000 5,000 5,000 30,000 - - |
|---|---|---|
| 188,465 | ||
| 2023 £ 30,652 |
21
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
4. Investment income
| 4. Investment income | ||||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| Bank interest receivable | 6,915 | 1,136 | ||
| 6,915 | 1,136 | |||
| 5. Other income | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| Other income | 442 | - | ||
| Theatre Tax Relief | 76,221 | 29,941 | ||
| 76,663 | 29,941 | |||
| 6. Expenditure on generating donations and legacies | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| Donations | 11,217 | 13,696 | ||
| Support costs | 954 | 992 | ||
| 12,171 | 14,688 | |||
| 7. Costs of charitable activities by fund type | ||||
| Unrestricted | Restricted | 2024 | 2023 | |
| funds | funds | |||
| £ | £ | £ | £ | |
| Artists / production / touring / | 150,649 | 100,156 | 250,805 | 237,891 |
| preparation / education | ||||
| Marketing | 4,498 | - | 4,498 | 4,256 |
| Support costs | 21,728 | - | 21,728 | 17,360 |
| 176,875 | 100,156 | 277,031 | 259,507 |
22
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
8. Costs of charitable activities by activity type
| Support costs Artists / production / touring / preparation / education Marketing nalysis of support costs Office Costs Finance and Bookkeeping Bank Charges Governance costs |
Raising funds £ 706 147 7 94 954 |
Support costs Activities undertaken directly £ £ 21,345 250,805 383 4,498 255,303 21,728 Marketing Artists / production / touring / preparation / education £ £ 15,796 272 3,316 49 160 4 2,073 58 21,345 383 |
2024 £ 272,150 4,881 277,031 2024 £ 16,774 3,512 171 2,225 22,682 |
2023 £ 254,956 4,551 |
|---|---|---|---|---|
| 259,507 | ||||
| 2023 £ 12,304 3,544 242 2,262 |
||||
| 18,352 |
9. Analysis of support costs
10. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Accountancy fees
| 2024 | 2023 |
|---|---|
| £ | £ |
| 1,200 | 1,500 |
23
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
11. Staff costs and emoluments
Total staff costs for the year ended 31 March 2024 were:
| Salaries and wages Pension costs Production Staff |
2024 £ 42,000 1,073 43,073 2024 1 1 |
2023 £ 40,753 1,013 |
|---|---|---|
| 41,766 | ||
| 2023 1 |
||
| 1 |
There were no employees (2023: £Nil) who received emoluments (excluding employer pension costs) of more than £60,000.
The key management personnel of the Charity, comprise the trustees, Chief Executive and Artistic Director (freelance). The total employee benefits of the key management personnel of the charity were £69,169 (2023: £68,257).
12. Trustee remuneration and related party transactions
The Charity trustees were not paid or received any other benefits from employment with the Charity or its subsidiary in the year (2023: £nil). Two trustees were reimbursed expenses totalling £284.88 during the year (2023: Two trustees £423.29). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).
13. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Charitable activities Investments Other income Total Expenditure on: Raising funds Charitable activities Total Net expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 85,363 30,652 1,136 29,941 147,092 (14,557) (136,160) (150,717) (3,625) 360,247 356,622 |
Restricted funds £ 112,848 - - - 112,848 - (123,347) (123,347) (10,499) 23,984 13,485 |
2023 £ 198,211 30,652 1,136 29,941 |
|---|---|---|---|
| 259,940 | |||
| (14,557) (259,507) |
|||
| (274,064) | |||
| (14,124) 384,231 |
|||
| 370,107 |
24
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
14. Debtors
| Debtors | |||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| £ | £ | ||||
| Amounts due within one year: | |||||
| Trade debtors | 3,600 | 4,332 | |||
| Prepayments and accrued income | 108,318 | 35,307 | |||
| Other debtors | 379 | 2,853 | |||
| 112,297 | 42,492 | ||||
| Creditors: amounts falling due within one year | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Trade creditors | 5,728 | 17,304 | |||
| Accruals and deferred income | 4,120 | 8,375 | |||
| 9,848 | 25,679 | ||||
| Movement in funds | |||||
| Unrestricted Funds | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/04/2023 | resources | resources | 31/03/2024 | ||
| £ | £ | £ | £ | £ | |
| Designated | |||||
| Following Year | 47,620 | - | (47,620) | 18,100 | 18,100 |
| Projects Designation | |||||
| John Hughes | 245,529 | - | - | (18,100) | 227,429 |
| Innovation Fund | |||||
| General | |||||
| General | 63,342 | 153,761 | (141,426) | - | 75,677 |
| 356,491 | 153,761 | (189,046) | - | 321,206 |
15. Creditors: amounts falling due within one year
16. Movement in funds
25
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
Unrestricted Funds - Previous year
| Unrestricted Funds - Previous year | |||||
|---|---|---|---|---|---|
| Designated Following Year Projects Designation John Hughes Innovation Fund General General |
Balance at 01/04/2022 £ 49,953 249,767 60,527 360,247 |
Incoming resources £ - - 147,092 147,092 |
Outgoing resources £ (49,953) - (100,895) (150,848) |
Transfers £ 47,620 (4,238) (43,382) - |
Balance at 31/03/2023 £ 47,620 245,529 63,342 |
| 356,491 |
Purpose of unrestricted Funds
Following Year Projects Designation
The Following Year Projects Designation is allocated by the trustees for existing projects which are underway and which the Charity wants to support with its own resources. The level of this reserve fluctuates according to the pattern of funding and the Charity's production schedules. This flexibility allows the Charity to respond to opportunities, the scheduling of which may be beyond the Charity's control. In 2023-24 this designation was to support costs for The Great Learning, Out of Her Mouth, the SEND Snappy Opera, Various Stages and some core costs.
John Hughes Innovation Fund
John Hughes Innovation Fund: The trustees brought together the legacy received in 2017/2018 with the previous Future Commissions fund to create the John Hughes Innovation Fund. This is designated for future commissions, the funding of which may be required two to three years before their production; development of new ideas across the Company's artistic programme; and to support Various Stages.
General
The trustees consider it prudent to maintain sufficient unrestricted reserves in the General Fund to meet a minimum of six months' core operating costs. This reflects the challenge of funding within the present economic climate, together with the need to deliver on future commitments.
26
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
Restricted Funds
| Hildegard: Visions Hooligan Art Community Bunker Cabaret tour Hooligan Project 2024 Out of Her Mouth SEND Snappy Opera - Roll Up! Newcastle SEND Snappy Opera - Roll Up! Sandgate Sky in a Small Cage Snappy Opera - Frequenz_ Festival The Great Learning Restricted Funds - Previous year Hildegard: Visions Hooligan Art Community Hooligan Art Community Bunker Cabaret tour Out of Her Mouth SEND Snappy Opera commission Sky in a Small Cage Year of Snappy Operas |
Balance at 01/04/2023 £ - 2,080 - - - - 11,405 - - 13,485 Balance at 01/04/2022 £ - 23,984 - - - - - 23,984 |
Incoming resources £ 32,050 473 8,500 6,250 7,000 7,980 30,000 4,982 7,500 104,735 Incoming resources £ 10,000 6,161 49,894 6,500 22,713 15,000 2,580 112,848 |
Outgoing resources £ (32,050) (2,553) (1,000) (6,250) (5,009) (7,980) (34,592) (3,222) (7,500) (100,156) Outgoing resources £ (10,000) (30,145) (47,814) (6,500) (22,713) (3,595) (2,580) (123,347) |
Balance at 31/03/2024 £ - - 7,500 - 1,991 - 6,813 1,760 - |
|---|---|---|---|---|
| 18,064 | ||||
| Balance at 31/03/2023 £ - - 2,080 - - 11,405 - |
||||
| 13,485 |
27
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
Purpose of restricted funds
Hooligan Art Community
British Council Ukraine awarded a grant through their UK/Ukraine Season of Culture programme to support a partnership project with Hooligan Art Community.
Arts Council CRF
Arts Council England awarded a grant through their Cultural Recovery Fund programme to sustain core costs in the context of reduced income due to the COVID-19 pandemic.
Year of Snappy Operas
Arts Council England paid the final instalment of their grant in support of the Year of Snappy Operas.
Rolf Hind commission
Nicholas Berwin Charitable Trust awarded a grant to support the development of a new commission from Rolf Hind.
HMRC - Job Retention Scheme
SEND Snappy Opera commission
Finn Family Fund, Frieda Scott Charitable Foundation, Granada Foundation, Katie Bradford Arts Trust, The Radcliffe Trust and Harold Hyam Wingate Foundation supported the creation of a new Snappy Opera in a SEND school. Year of Snappy Operas
Arts Council England paid the final instalment of their grant in support of the Year of Snappy Operas.
Hildegard: Visions
A project grant from Arts Council England supported the R&D of Nwando Ebizie's Hildegard: Visions in 2023/24 (in 2022/23 grants from The Marchus Trust and PRS for Music Foundation supported the commissioning costs). Hooligan Art Community Bunker Cabaret tour
The final performances of the tour in 2023/24 attracted a small amount of restricted individual donations. In 2022/23 grants from British Council Ukraine, The Foyle Foundation and Paul Hamlyn Foundation supported the tour.
Sky in a Small Cage
Nicholas Berwin Charitable Trust supported the commissioning costs of this production in 2023/24. Cockayne Grants for the Arts supported initial production costs in 2022/23.
Out of Her Mouth
In 2023/24 we secured significant donations from individuals to support the production. In 2022/23 we had received grants from Fidelio Charitable Trust, The Golsoncott Foundation and Ambache Charitable Trust towards the production.
The Great Learning
Scops Arts Trust and Hadfield Trust awarded grants to support the development of this collaboratively composed choral project.
Hooligan Project 2024
Creative Scotland awarded a grant from their Four Nations international fund to support a partnership project between Mahogany Opera, Hooligan Art Community (Ukraine) and Findhorn Bay Arts (Scotland).
SEND Snappy Opera - Roll Up! Newcastle
28
Mahogany Opera Group Notes to the Financial Statements Continued
For the year ended 31 March 2024
Three Monkies Trust and Katie Bradford Arts Trust awarded grants to support the deliver of Roll Up! in a SEND school in Newcastle.
Snappy Opera - Frequenz_ Festival
The Cultural Bridge programme via Goethe Institut London awarded a grant to support a partnership project with Frequenz_ Festival in Kiel, Germany.
SEND Snappy Opera - Roll Up! Sandgate
Katie Bradford Arts Trust, Cumbria Community Foundation and Harold Hyam Wingate Foundation awarded grants in 2023/24 towards the final phase of this project developing a new Snappy Opera at a SEND school in Kendal. In 2022/23 the project was supported by Finn Family Fund, Frieda Scott Charitable Trust, Granada Foundation, Katie Bradford Arts Trust, The Radcliffe Trust and Harold Hyam Wingate Foundation.
17. Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Net current | Net Assets | |
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 75,677 | 75,677 |
| Designated | ||
| Following Year Projects | 18,100 | 18,100 |
| Designation | ||
| John Hughes Innovation | 227,429 | 227,429 |
| Fund | ||
| Restricted funds | ||
| Hooligan Project 2024 | 7,500 | 7,500 |
| SEND Snappy Opera - | 1,991 | 1,991 |
| Roll Up! Newcastle | ||
| Sky in a Small Cage | 6,813 | 6,813 |
| Snappy Opera - | 1,760 | 1,760 |
| Frequenz_ Festival | ||
| 339,270 | 339,270 |
29
Mahogany Opera Group Notes to the Financial Statements Continued For the year ended 31 March 2024
| Previous year Unrestricted funds General General Designated Following Year Projects Designation John Hughes Innovation Fund Restricted funds Hooligan Art Community Bunker Cabaret tour Sky in a Small Cage |
Net current assets / (liabilities) Net Assets £ £ 63,342 63,342 47,620 47,620 245,529 245,529 2,080 2,080 11,405 11,405 |
|---|---|
| 369,976 369,976 |
30