Cbaritynumber: 1078611 Companynumbcr: 3768900 WestEnd Opefattc SociefyLimited (A company limrted by guarantee) Trnstees. report and fUnciaLstQtsrnets for the year ended 30 J.uDe2024
West Operatic Society Limited (A company limited.by guarantee) Contents Indepeudellt examiners. [C)rt StateMt of financial activities B2lance sheet Notés kn the ffi]aThcial"statements 8-l2
West End Operatic SocietyLimited (A eompany lin)ited by guarantee) Legal and administrative illfonnation Charity number 1078611 Companyregistration Dumber 37689 Reglsteredoffiee 38 Stallho Road South Shieldq Tyne 3Jxl Wèar NE33 4BT TnL5tees Steve Woollei, "F.rancesca Patt¢Tron Sharon Jones. 1¢a Jones .Alex Davison Haz£l Glynn Allgela McLe Secretary Frdnces¢a PatteT50n Accollntsnts TPA Conne£t Ltd 38 Stanhope Road South Shields. Tyne atid Wear NE)3 4BT Page I
WestEnd Oper.alicSocMety Limited (A company ]Rmited by guarantee) Report of thetrustees (incorporating the dtre£tors' report) for the year ended 30 June 2024 The tNstees present their Teport and the financial statemem& for tbe year ended 30 June2024..The tnL8tees, Ivho are also dii'ectors of West End Owic SocictyLimitl for the p7)DseS ofcompaay law and who thed duTin£the yeai. and up to the date ofthigreport are setout onpage L StrllCtur4 goverjrance and management LegalStaftLY West End opetle S()ciety. a. priyate co]Dpany, litnited by guarantce. inc(Kporated ifj lland aiid .is a rcgisleiLd charity. It was incoW" ..on 7th May. 199) and is governed in a¢Lr<knee with its."Memordth and kn.ticles of Association Trns£eeSeleetion The Tste4 who area]50 Directorsunder Company Law, are appintcd byth¢ b)ard Qr.TntffS Objectives and athitles Cliaiilv objgcts To educate the public in th.e dr"tiC and operatir arts and to fillthcr the devel.opmen.t of publicappreciation <md taste the 8aid arts. T.o""&wist and futther.such clwitable institittions and charitable puw. as.the Trusiees sknll from time to tiine detennine..The"1nteeS..C0ns1d¢r th&tthe activittes outlined alx)ve WO to the.pub]Ic benefit aud that they comply willi requirements.in this Tcgatd: Achievernents andperforniance The Society presented one s]w. Evit4 in April 2024. Flnancial reTriew Thc results for the yeare4r slWn from pag&9 5 to l? Thcre was a sU]uS of £14,706 The Charity'spolicyon rawves It is the policy of the Ttustees to.maltts.ffic. lent reserves to cover 1heslety's operatiolls. The .Tnkn consider that urrent reserves retnain iDadequat butthe pisition ha8 bStantiallY • in the past.two Ye3. Fuiureplans The Society inten(b to prth AnYthingG$ in.2025. Contrlbutions made byirolunteers The Society relies on unpaid volunteers for many of its activiti 8nd is grat¢ful to th¢ membos and non- members who contTibute their timc to th¢ Society.
West End Operatic Society Limited (A companylimitedby guarantee) Report ofthc trustees (]"ncorporating thEdxrectors' report) for the yvarended 30 June 2024 Statement of trustees, responsibilities The truytees. (who tho directors of Wcst Eud Oporatic Society Limited for the purpoge of company law) arc r¢sponsible for pryaring the Annual Report 2nd the financial stateDwts" in Ordance.lth applicablc law and Unite&Kingdo fjcnezallyAccq)led A¢countiug PrnEtice. Company lawlireS Ihe"InLgtees to".prq)are fi[ncl81 s¢atements"for each fitwic1 yearwhith.givtr a true arid fair VILNV of the slaleof arairs of the"clwilable"comp3ny and of tli'e iTKomillg resources.and app]ication""of resouwes: including the income and expenditsJrw."of"the charitable conwauy lor that period". ID preparfft these fioaucial stalemenis, the IrusteLb are requited to: select sTr)itableaccowitiDg.policie&and then apply the wDSisteny. observe the meih(hJsand piinciples in theCh2rities SORP,. judgtDcnts and estimatrs that4r¢nl]eand prLySenL: state whether al]ble UK Ac)Unting Staudards have been follved. subject to any uthrial (kparturcs disLIobbd and explained iu the fla1 statements: and prepare the.fll)ancial *atsments on Ibe goin"g"..concerry knis unles5 it is inawro"priate" to presum" e tha.t the Lharitablc Lompanywill cA)ntinue inA)perdtio The trustees are responsThJ le.for keq)i]ig proper accoullting TLYOTds whith.disck)se with rea%)nable aecurdLy at ally tini¥ th¢ fmancial position of t1 chatitab.le conJp9ny and which enable tIwD to"ensuiE that".thc financ" ial ststements oomply with the Comp8Dies Act21X)6. They. a.3kn rnpotLsible for fegUardillg.d awas.of the ¢hatitsble company and hLnLL' for taking YSOnable stwfor theprevenlion and dctcction of fraud andother i[rearItIeS. Small company provisions The company I$ tthnadvanta"ge"of.thc small )Mp91&8' excwtioD"in.preparing."the report.""abov.e. The trustees declare that they have approved the truste&, report (includkng directors. report) above. On behalf of thotntste Fraiicesca Pattern)n Secretary
West End Operatic Society Limited (A company limited by guarantee) Independent examiner's report.tothetrustees on the unaudited fillaneial statements of West End Operatic SocaetyLiniited. I r¢port oothe ac¢ountsDf West End Op¢ralÈc SocietyLitnited forthe yeareimled 30 June 2024 set out on pages 5 to 12. Respectlyeresponslbilitses of trustees and illdependent exallner The charity's trustees (who are also the dirert0. of the Got]]pany for purposes ofeompany law) reSnSIble for the preparation ofthe accowlts" .The.trus"teeseo]Jsidcr that an audit is not requrcd for"thI&"yUllder section144) of thc Charities A¢t2iJll {theActj: and that.an independent ¢x8mtnation is Deeded. It is r•)nsibility to examine the aLLounts tmder 8eCtioii 145 oF.thè ACL as amende4L' to follow the procedurcs laid do.wn in thc Gen"cTr] DiFLCtions given by the Cliarity COMMI10.Uder section 145(SJ(b)) of ttLe A¢¢ ar to 31ate whcther particuknmatters haire come to my attention. Basis ol'independentexaminer'.s statememt My examinatiou was C4TTied out" in accordance with the General Directi{)1 Eivej) by the Charity Cornmission. An examination ÈncludG¥ a review"Df the.aco)uJthg re£ords ketk by the charity. and a compaTison of the Accoiints presented with those records: It. also included"" considcrntion of atiy unusual items or disclosures ID the accounts, and seeking explanations froJD you tnistes" Coen11n8 any sucb mailers. The procedures "u[¢rtaken do"...not provide all the. evidence that. would.be rcqui.red.in an"audit ar&d ¢QD5equently no opini(>n is giFm]". as to whrfher the acc'punts preseni a 'truc and fair view and the report is limited to"those matters set oui in.the statm.ent below.. IndependenteTaminer's statement. In co]ection wi1hmy.examitiO4no matter ha"s"come to my attentio (i) which.giv¢s:me r¢asotsble io" beliève that in any terial respect.thereq"uiremellts: to keep proper aw)unting records in ac¢K)rdance w(th section 386 of thecompanies AGt2U06" and .to prepaw a(unts. which accord with the accounling records. comply with the accounting requirLmtnts ot section 396 of the Collwies Act 2006 and with the incihods and prllryl&q of the Statemcnt of RelY)M¢nded Practi Accouuting and ReEKTrrting by Charities )d FRS 102 have.not bn n*..or (li) to Ivhic& in my opini(> attention SIum be drawn tu ord¢r to enable & pmperwidaththg of the accounts to be reached. rJTHcg Chartered Accountant Independentexamiller 38 Stanhope Road Soutli Shields- Tyne and Wear NE33 4BT 9 September 2024 Page 4
West End Operatic Society Limited (A company limited by guarantee) Statement of fmancial activities (]ncl summary income and expenditure.*Thmt) For the year ended 30 J.une2024 2024 2U23 Total Total Incoming resources Incoming r[N¢c8 fromgeDerdting"funds: Volvnlary illcome 29,296 Activitie6"for.ge.nernting fimds lTrv.e5tmert""iiicrniie Total illeominE resource$ Resour¢e$ expended Costs of gen¢TatingfuDds' Fundraising.cxpenditure." ost ofg(KKIs 501d ond other costs. .76.076 Governatjwand admIV¢ costs Total resource5 expended 66,479 Net ineomingl(olltgoIn resources for the yearl . Net incomel(expenditure) for the year 14.706 Total futtds brought forward Total funds carried fornard All transaetiolls relate to ullred funds The note5 on pa£e5 8 to.1"2 form iutegral pgrt of the financial statemeuts:. Page 5
West Ei nd Operatic Society Limited (A company limited by guarantee) Balance sheet as at 30 June 2024 2024 Totsl 2023 Total .Notes Current assets Debt(Jrs io Cash at bank in hand 2.371 3,240 Creditors: amounts falling due within one ycar li (7.7161 (787) Net current amets Lyet assets Funds Unrestricted"income fimds 68211 53,505 Total funds 53,505 ThL Balance..Sheci continuèson.the fo11thyipage. All transactions relate to unrestrricted f.und5 Page 6
WestEnd Operatic SocittyLimited
(A company limited by guarantee)
Balance sheet (£ontillued)
Trustees statements required by the CompaniesAct 2006
for the year ended 30 June 2024.
In approving these financiaLstatemenL*-as ITUStees of the ¢i)mpmy confirni:
{al that the company was entitled to exemption from audit under S477 of the Comiianies Act 21J(16 relating to small
companics-
{b) tbai the mèmbers have not required the company to obtain an auditin a
West End Operatic Society Limited (A company limited by guarantee) AecountinEpoIiciLs The principal accouotiDgpoJi¢ies are sUnurIs klow. The accounting )lICIeS have been applied consistently thToughout the year and the preceding year. There have beeftF no changes of accounting p)licy and iio chan8es lo acCouDting"estin"1e. Basis of accounting These accowits have.b"een.prepared under tbe histori1 cost conyelltion with items rewIs". at. cost. The accounts have been prepared in accordance with the statement.of Rixoprnended P)Ictice: Accounting and Reporting by Charities preparmg their account¥ in ac¢ordance with the FinaTtcial Reporting Standard applicable in the UK and RepublicofIrelalld (FRS 102) issued on 16(b July2014, and in accordance with FRSIO2. 1.2. Incomingresources All incorninE.Tesources.ar& iochmled in the statetiient of"financial aVitie& (S.O."FA".)Wh the cliarily is enliiled to the inc(>me.alld the amount can be qudntified wtth rwonable. accuracy" .. Thc"folloivmg. spccifiL poli¢ies arL' applied particular Categori of iiKome.- Vokniitsry income is" received. by. way of donations and subsGriptions"and i& incluiled in.fi]IL in Ibe statement of financial aetivitses kn"receivable. rec12ims are included in the SOFA in lhe.year when.they are claimed. Income from"tnvestsllents..is included inthe Y in whidi il is receivable. The value of2ny volunteerhelp LYeiYed is not iD¢ludeAI in the accounts but is descriljed in the ttws. annual report. Income frommemb"trsknp.subscnptii)ns.are [QglS¢ itl voluntary incoIiie. 1.3. Resource5 expended Expenditure is recogn.ised an ac¢nl basis a5 a liability is incutred. ExidItLWe includes any VAT whitih annot befiy[Clx>Ve[Cd and is reported.as part of the expendittwe to whiGh itla*s. Costs of generating funds coMSe the costs associated wilh attracting voluntary income And the costs of pr(xEuction oftbe chatitys show& Voluntary income .2024 2023 Total Donations received. Theatre Tax Credit 507 .SubsGnptions .950 930 29296 All transactions relgte to unrestrleted funds Page 8
West End Operatic SoeietyLimited (A company limited by guarantee) Aetivities for. 2eneraline funds 21124 2023 Tot41 Ticket sales and Telatedineon 76.423 62,649 Oihw"income 2.898 2.514 79.3-21 65,163 Inve5tmentincome. 2024 Total Total BaDk.interest receivable". Fundraisfing expenditure 2024 Total 2023 Total lioyaltio% 8nd licei Rehearsaland pmductionrosts 29.0.33 Theatre hittand ailministratio Reh¢wsal room htre- Advertisingand promotion costs ThQatre..tt creditcos TJ8T 1.920 76.076 63,571 AU tr2Dsactions relate to"unrestricted hnds Page9
West End eratic.soCIctyLlrnlted (A company limtted by.guarAntee) Governance andadmini5tratiY¢ costs 2U23 Total TotAI 471 .Jndepathnt amineeS fee5 and disbursemenLq 193 733 1.575 1,444 NODA 2,908 Indeptndenl examiner's fees"relate exclusively to the productiorf of"theannual re)rt.and re.latc"d tasks. During the year Ihey wtre..paid a.further"£918 in rela.tton to acci)witing softwAr4 bkkeepIng a&sistance and irninin&'. Net outgoing resources for the year 2024 Totsl 2023 Total Nctoutgojng resourccs is slated alkn cb2rging'. DePCIatIon and other amoutts Itten off tangible tixed assets Trustees, en1ments and employees There were liold employees duriDgthe year. Ttustees do not.teceive T1]Un¢tiOn Taxation The charity5 activities fall within the exemptions afforded bi" the provisions of the Income and Corporation TaxesAct 1988. AcCdi]Y.lbciS Do taxation charge in th4CCOunts. All traDsactlotis relate to unrestrAeted"fuDds Page 111
West End Operatic Society Limited (A company.limited by guarantee) 10. Debtors 2024 Total 2023 Total Depo. sits for fikn knvs 3,240 ii. Creditor5: amounts falling due ithin one year 2024 "Total 2023 Total 787 12, Anatysis of netRssets betwoen funds ljnrestrieted Unrestricted balauces at 30 Jue 2024 as represent by.. Tangible f¢dasSets 54,292 7871 68211 53.505 Pagell
West End Operatie Society Limited (A company limited by guarantee). 13. Unrestrictedlunds At oi-i Incoming. Ouooing resour£es resources 30-Jun 2024 53,505 95.083 Conipany limited byguarantee West End Op¢Tati¢ Society Iimited is a company limited by guarantee and accordingly does not hav¢ a shal'e capital. Every member of the cojnpally und¢rtakes to Colltribute such amount as may be required not exceeding £1 to the assets of the.¢haritabie company""in the ev.ellt of its being wound."up. while.he" or.she is a niember..or N¥'ithin one year &fterhe-orsfie c£eS to be. amember.