COMPANY IYUMBER: 04562523
CHARITY NUMBER: 1097743
BRIGHTON AND HOVE OPERATIC SOCIETY
ILIMITED BY GUARANTEE)
UNAUDITED FINANc￿L sfATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2022

BRIGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARAIYTEE)
FINAIYCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 21122
INDEX TO FINANCIAL sTATEME￿rs
Leg￿ and Adminigtrztion Inforniatio
Tnstees. Re
Ststemem of FinaucTaI Activities
Balance Sheet
7- 11
Not¢s to the Financial Ststctnents
12
Ind¢p¢ndent Examiner's Rewrt

BRIGHTON AND HOVE OPERATIC SOCIETY
{LtMITED BY GUARANTEE)
LEGAL AND ADfvflNST114TIVE INFORMATION
Directors 8nd TrusleÉ8
The direclors of the Charitable Comtmny are its trustecs for the purtKw of Charity Law. Throughout this
re￿rt they collectively referred to as trustce5. The society is govern¢d bv the exttutivecommittee.
The trustees during the year under r¢view aJxltr}ts(*oftscfi￿￿ s1#a)￿tWe[e.
Paul Fish
Andrew Stoner
Clare Davis
Registered offi¢e
6 Downsman Court
Hangi&oll Wav
Hove
Company Number:
0456252)
1097743
Bankers
HSBC
l Kings Parade
Diichling Road
BRIGHTON
E&5t Sussex
BNI 6JT
ndependeDt examiner
GrahaTn Shorter FMAAT
109 Ladies Mile Road
Patcham
Brighton
East Su55ex
BNI 8TB
Page: I

BIUGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARAf4TEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2022
The trustees, who are also d]r￿tOrs of the charitable company for the purrK)ses of the Companies Act 2006,
present their rewrt and the financia] 5Wements for the charttable compan> for the year ¢nded JO June
2022.
The financial ststements comply with currcnt stslutory requtrEments. the Memornjdum and Articles of
Agsociation and "Accounting and Rewrting by Charities: Ststement of Recomm¢nded Practice applicableto
charities prepartng their accounts in accordance with the Fina￿1￿] Rerrf)rting Stsndard applicable in the UK
and Rcpublic of Ireland (FRS 102) (effective I st Janvao. 2019)"
Obje¢tives
The ObJ￿ts ofthe Society areto eduratethe public in the dramatic and 0￿13t]C arts" to fijrther ihe development
of public appre¢iation and tsste in the said arts" to assist and further such charitable institutions and charitable
purposes as the committee shall from time to timedetemine.
Public Benefit
The trustees confirm they have rrferred kn thc duties sel out in Seciion 17{5) of the Charities Act 2011 on
public irnefit when reviewing ihe charty's aims and objectives. The charity'5 aims aEt intended lo benefit
the public genernlly and people in rKTrverty are not excluded from the optK)rtunity to ben¢fit.
ACHIEVEMENTS AND PERFORMANCE
The financial period for 202112022 finally saw BHOS returning to business as planned. As mentioT]ed in the
previous accounts we staged a production of 'Bouncer5' at the Barn Theatre in Southwick in Novemter 2021
which turned a sma]I profi¢ followed by a long awaited ￿Urn to Brighton's Theatre Royal in June 2022 with
'Calendar Girls- The Musical.. The show was a roaring sucttss in more ways than one wilh a significant sum
of tnoney being raised for Martlets Hospice during il's run. So/￿ of the show's pmfits will also be donated to
Martlets.
The Show choir returned to rehearsing in person #nd ￿O￿ting their 51K)wcase5 to ￿endS and family. As
always rhe perfom]Ances have iKen of a high Stsndard and rettived vy well by the audi¢nces. DoRations on
the door aiso a]lowed BHOS to raise additional funds for The Martlets as well as th¢ British Red Cross Ukraine
Crisis Appea].
CurreTrt production plans for 202212023 are unwnfimied at the time of writing this but hopefully we will hay¢
some news of any u￿oming shows s(K*n. The show choir will continue it's great work with a regular turnout
of approximat¢ly 50 choir fftern￿r5 and wli l eTKleavour to rdise Inore funds for worthwhile caus¢s.
Page: 2

BRIGHTON AND HOVE OPERATIC SOCIETY
{LIMITED BY GUARANTEE)
REPORT OFTHETRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2022
FINANCiAL REVIEW
Financial Review
Total incoming resources for the year amounted to £55,017 {2021: £4.320). Total rcsourc¢5 ¢xpended
amounted to £48,065 {2021: £7228). The result for the year amounted to a surplus £6,952 (2021.. deficit
£2,908).
The Trust¢ts are of the view that the Trust is a goingrJ)nr£rn.
Reserve5 Policy
The trLLStees intend to keep fund8 in liquid reserves to fund firture produ¢tions.
Raising
The Society derives the majoriry of its fvnds b). way of MemE*rs' sub5cript&ons. Patrons- subscripiions and
by the provision of theatrhcal ttrformances.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing IDStrument
Brighton and Hove Owdtic S￿le1V is a company lifftited bv guarantee (company numt¢r: 456252J) and is
registered as a charity (charity nUIni￿r. 10977431. The company was incorEx>rdted on 15th {kno￿r 2002alld
obtained charitable stat￿8 on 29 May 2(KJJ.
On 1st July 200) the net Lssets of the Brighton and Hove 0[￿[3tiC Si*iety (charity number: 268307) were
transferred into the comtxny. The company is governed by its Memorandum and Articles of Association
dated 15th Octob¢r 2002 Mhich incorp)rales the rules of the origina] ￿]ety. which were last amended in
October 1996.
The members have guaranteed to Contribu￿ a maximum of£1 each ID the event of the company being
wound up.
Organisation
The Charity is administered by an executive committe¢ and by two trustees. who are also on the executive
cornrnittee. There 15 no sd period of tenure of office. New Board members pmvided with a pack of
information containing derails of the constitution of ihe Company. budg¢ts, reccnt financial statements,
minutes of ttcent Board meetings and patKts dealing with key curretrt issues, which can then be discussed in
detail with other Board rne￿bers.
Irisk ManagerneDt
The trustees review the tnajor risks to which the complny is extM)sed OD a regular basis and systems are
mplemented wherever possible to mallage those risk&

BIUGHTON AND HOVE OPERATIC SOCIETY
ILIMITED BY CUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUIYE 2022
TRUSTEES, RESPONSIBILITIES
The trustees (who ore also the direcloTS of Brighion and Hove Operatic Society for the purposes of
comlyany law) are reswnsible for pretmrtng the Rew)rt of the Tntstees and the financial slaletnents in
accordance with applicable law and Uniied Kingdom Accounting Standards (Unitrd Kingdom
Generally Accepted Accovnting Prdctic£).
Cgmpany law wuises the In￿ee5 to weFwr fmaDcial Statem￿ foreach fiJkwia] year which give
a true and fair view of the state of atTaiYs of the charitable compon> and of the incoming resources and
application of resourc￿, including the income and exwditure. of the charitable company for ihat
Effi￿1. In preparing those financial statetnent%, the truslees are r¢quired
select suitable a￿ounting ￿lIcI£S and then apply them consistently;
observe the methods and principles in Chartty SORP.
make judgements and estimates that are reasonabl¢ and prudenL
prepare the financial statements on the going conccrn bgsis unless it is
inappropriate to rffesume that the charitable company wÈll ¢ontinue in busine55.
The trnstees are res]x)nsible for keeping prO￿r a￿0￿￿ting Tecords which disclose with reasonable
accuracy at any time the financial Erf)Sition of the cha￿table company and to enable them to ensure
thai the financial Statements COTnply with the Companies Act 2006. They are ttlso responsible for
safeguarding the assets of the charitsble company and hence for tskiTJg reasonable 5￿pS for the
prevention and detectioD of fraud and otber irregularities.
This rep)rt h&$ been preFAred in a￿OrdaN￿ with the provisions of Part IS of the Companies
A¢t 2(K16 relating to small comtonies.
]clJ
Approved by order of the lth 0fTrust￿$ ............... ........ and sign¢xl on their ￿half bv:
Registered oifice
6 Downsman Court
Hangleton Way
Hove
Piul Fish
Trnsiee
BN3 8ES

BIUGHTON AND HOVE OPERATIC SOCIETY
(LllbUTED BY GUARANTEE)
STATEMENT OF FINANCIAL AcfivITIES
ONCORPORATING AN INCOME AND EXPENDITURE ACCOUIYT)
FOR THE YEAR ENDED JOTH JUNE 2022
Note
Unrestricted Restricted
FuDds
Funds
Total
2022
Total
2021
INCOME FROM
Charitable activities
- ReCt￿ptS from productions
Subscriptions
- Other reccipts
Fund raising
Donations
Interest re¢eived
51J32
1379
30
1204
1,171
51J32
1279
30
1204
1.171
2,479
455
1,386
Totsl
EXPENDITURE ON
Fundraising
Charitable activities
492
492
701
47
7.228
Net l¢xpenditureVincome for th¢ycar
952
6.952
(2.908)
Fund balanc¢s at 1st July 2021
Fund balances at Joth June 2022
The detailed 2021 comimralive staternent of financia] activities is reported in note2.
The noles form part of these financial stat¢ments
Pag¢: 5

BIUGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT30TH JUNE 2022
COMPANY NUMBER: 04562523
ote
2022
2Q21
FIXED ASSEIS
Tangible fixed assets
2J94
CURRENT ASSETS
Debtors
Cash at bank
34.191
6,514
S724
32,686
CREDITORS: Amounts falling due v/ithin one y￿r
io
NET CURRENT ASSETS
32.686
TOTAL ASSETS LESSCURREliT
LIABILITIES
FUNDS
Unrestricted
Re5trict¢d
12
34.845
27,893
The charitable company is entided to ex¢EllPtion from audit vnder Section 477 of the Companies Act 2006 for
th¢ y¢ar cnded 30th June 2022.
I'he rnem￿￿ have not required th¢ charitsble company to obtain an audit of its financial statements for the year
ended 31hh Jun¢ 2022 in aCCorda￿Ce with Section 476 of the Companie5 Act 2(M)6.
The truslees acknowledge therr respon5ibaliti¢s for:
(a)
ensuring that the charitable company keep5 accounting records which ¢omply with Section 386
ond i87 of the Companies Aci 2￿6 and
preparing finanrial s￿ements which give a true and fair vi¢w of the state of affairs of the
charitable company as at thc end of fdcb fina￿12] year and of its surplus or deficii for vdch
financial year in accordanc¢ wwth the requirements of Section i96 and ￿h]ch otherwise comply
with the Comwics Act 2￿0 relating to financial staterneT]t% so far a5 applicable to the charirable
comtAny.
(b)
These financial Si*ements have IKen Pre￿ed in accordance wÈih the sptti&l provisions of Part 15 of the
Companies Act 2006.
2 [vif=.
The financial statements were approved by the B00rd of Trustees on .
on ils behalf by=
. and w¢r¢ signed
Pa￿] Fish- Tn]stee
The notes forn) part of these financial statements

BltrGHTOI¥ AND HOVE OPERATIC S(rtETY
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENIS
FOR THE YEAR ENDED30TH JUNE 2022
ACCOUNTING POLICIES
Basis of Accounting
Thc financial 5tatcments have IKen prepared in ￿CordanCe with Accounting and Reporting
by Charitics: StateTnent of Recommended Practice applicable to charities preparing their
accounts in accordance with the Statefflent of Recommended Practice: Accounting and
Reporting by Charities (FRS 102, effethive l January 2019}, hereafter referred to as the
C1￿111e5 SORP (FRS I(L?k the Finanoia] Reporting St3lldard appliubk in th¢ UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
Brighton and Hove Oper&ic kniety meets the defiT]ition of a public ￿￿efit entity under
FRS 102. Assets and liabilities are iniiially recognised at histori(zl cost or trdnsaction value
unless otherwise ststed in the relevant &ccounting ￿lIcY note.
In the application of ihe charity's accounting ￿lIcIes. the T￿￿teeS are required to make
judgements, estimates and assutnptions aknut the carryin£ amount of assets and liabilities that
are not readilv appareni from other sources. The estunates and aS￿Lated assumptio1￿ are
b&sed on historii*l exwience and otheT factOTS that are ¢onsider¢d to b¢ relevant.
Actual results may differ from these estimates.
The Truste￿ consider that there are no ￿￿terIal uncertainties alx)ut the charity's ability to
¢ontinue as a going cor]cern.
lrtcome
All incotnc is rccognts¢d in thc Statement of Financia] Activities once the charity has
¢nli1l¢￿¢Trt to th¢ fund& it is probable thai the Incon￿ will k received and the amount can be
measured reliably.
Fnnds
Restricted fimds are to k used for the S￿lfIC purtx)se laid down by the donor.
Unrestricted funds are genera] fimds which aTe available for use at the discretion of Éhe
trusiees in furtherance of the general objeclives of the charity aTKi which have not bee
desi￿atrd for otherpurp)ses.
Page: 7

BRICHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUAIL4NTEE)
NOTES TO THE FINANCIAL STATEMEhTS
FOR THE YEAR ENDED 30TH JUNE 2022
Exptndititre
Expenditure is included in the Statemem of FiT]an¢ial Activiti￿ on an accruals basis. Certain
expenditure is directly attrtbutsble to sKttific acrivitios and has been included in those cost
categories.
The main category of expenditure is:_
Charttsble activitits which are the costs of putting on perforTnanceg. Charitabl¢
activities also includes governance costs which are those incurr¢d in th¢ gov¢rnanc¢
of the charity. its assets and are primarily &8sociaied with constitutional and statutory
reouiretnents.
Fixed assets
Fixed assets are used by the society in fulfilling its main cbaritable obje¢ts and are capitalis¢d
and aeprecfft￿ea.
Depreciarion is Frovided on all fixed Lssets at rates tslculated io writ¢ off th¢ cost of cach
assct over its estimated use￿1 life as follows:_
Fixtures. fittings and fumiture_ IOQA reducingbalanee
COMPARATIVE STATEMENT OF FINANCIAL ACTIVITES
UnTe5tricted
Fullds
Reslricted
F￿ttds
Total
2021
INCOME FROM
Charitable activiti¢s
- ReCeI￿S from producttons
Subscriptions
- Other ￿e1[As
Fund rdising
Interest re£eived
2.479
455
2,479
455
lJ86
lJ86
Total Income
EXPENDITURE ON
Fundraising
Charirable artivities
701
70T
Total Exp¢￿Ilture
N¢t 1¢x[￿dit￿re)rln¢om¢ for the ycar
(2908)
(2.908)
Fund Iralan￿5 at 1st Juty 2020
Fund balan(xs ￿ 30th June 2021
Pog¢ S

BRIGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARANTEE)
N(yfES TO THE FINANCIAL sfATF.MF.pirs
FOR THE YEAR ENDED 30TH JUNE 2022
RECEivfs FROM PRODUCTIONS
U￿reStriCted Restricted Total Totsl
FuDds
Funds
2022
2021
TickeL workshop and prOgramn￿ sales
OTHER RECEIV15
Unrfstrithd Restricted Total
Funds
FuDds
2022
To
2021
Hire of assets
30
CHARITABLE AcfiviTILS
UDrfstri¢t¢d
Funds
Re5trieted Total
FuDds
2022
Totsl
2021
Productions costs
IT. wstsg¢ and Si*ionery
Insurance
Depreciati(hn of fixed a55&%
Rent
Donation
Miscellaneous ¢X￿)Se$
42J49
1549
42J49
1549
780
360
1.750
1.418
360
1,560
1,000
136
TAXATION
The charity is considered to pa8S the tests sel oul Pardgrdph I Schedule 6 Fin41nce Act 2010 and
theTefore it meets the definition of a charity. for UK corporatiOTJ l&x purw>5es. Accordingly, th¢ charity
is w>tentially exempt from tsxation rn respe£t of income or capits] gains received within categories
covered by Chapter i Part I I Corporation Act 2010 or S￿tIOn 256 of the Taxation of Chargeable
Gain5 Act 1992 to the extent that Such income or gaitLS are applied exclusively ￿ charitsblc purposes.
STAFF COSTS. TRUSTEES AND EXECUTIVE COMMITFEE REMUNERATION
The charity had no efflployees during the year
None of the Trustc¢s or Executive Committe¢ re£eived any remuneration or expenses during th¢
year.
Page: 9

BIUGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARANTEE)
NOTES TO THF. FINANCIAL sfATEMEPtts
FOR THE YEAR ENDED 30TH JUNE 2022
TANCIBLE FIXED ASSETS
Fixtsres. Fitti￿
and FurnÉtllTe
Cost
I" July 2021
Additions
3.594
30th June 2022
Depreciation
I, July 2021
Charge for the year
360
30th June 2022
Net Book Value
3%0th June 2022
3￿ Jwr 2021
DE￿roRs
2022
2021
Payments in advance
Show De￿or5
6,614
io.
CREDITORS
202t
2021
Show Exr*nses
RESTRICTED fuf4DS
BxlaDce at
1st July
2021
Balanc¢ 4t
31hh June
2022
Expenditure
Ramsey-Paling ￿rtd
Bob Saini Production Fund
l.(A)8
1,608
io
Pagelo

BIUGHTOIY AND HOVE OPERATIC SOCIETY
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED30TH JUP4E 2022
The Ramsey-Paling rcpresents mollies donated to the Society by the faTnilies in memorv of Mr.
Ramsey and Mr. Paling which are held as an tnvestmenl.
Any incoTn¢ d¢rÈved from the investment is to used only for the PUTP)se of training curr¢T]t
meTnl*ts, both individual and groups. of the ￿lety.
Robert (Bob) Saint became a member of Brighton & Hove Operntic Society ￿ the age of18 an
over the ¥¢ars was Artor. Director. Chairnian and Presidenl. He and hig wife. Pam. were a huge
part of ttie Society and werc greatl). re5EKded by the membership. Trdgically, hs5 life was tsken by
another in September 2002 and the S(Kiety' lost a true and faithful supporter. The then committee
aqked Howard AbtK>t to arrange a tribute to his memory and he held a year of ￿ndr￿lsing which now
form5 The Bob Saint Pr(MJuclion Fund. The interest arising on the fund is to be used by the
committee to put towards the cost of a production as ihev see fit. How¢ver, the funds raised are
restricted 50 that th¢ fi]nd And his memory remain intacL
12.
UNRESTRICTED FUNDS
Bala￿ce at
30th Jllne
2022
1st Julv
2021
Expenditsre
27
065
13.
AI¥ALYSIS OF NET A&SETS BETWEEN FUNDS
Tangible
fiied atsets
Net current
assets
Total
Restrict¢d fund5
Ramsey-Paling Fund
Bob Saint Productlon Fund
Unrestrirted
General fund
1,608
5,939
5.939
14.
LEGAL STATUS OF THE CHARITY
The Charity is a company limiied by guarante¢ aTKI has no share capital. The liability of each
memEer in ihc event of winding-up is limiied to £1. The Charity is registered as a company in
England alld Wales and the registered number and registered office tran be found on th¢ Legal 2nd
Adjninistralive inforynation pge.
Page;1 I

BRIGHTON AND HOVE OPERATIC SOCIETY
(LIMITED BY GUA114NTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2022
Independent exAmtner'$ report to tthe trustees of Brighton alld Hove Operatic Society
('the Company.)
I re￿rt to the charity t￿SteeS on my examinatton ofthe accounts ofthe Comwy for the yur
ended Joth June 2022.
Responsibilities and basis of it]M)rt
As the charity's trnstees of th¢ Company (and also its directors for the PUTposes of company
law) you arc resFonsible for the pre￿￿{￿ of the attounts in accordallce with the
requirements of (he Com￿leS Act 21MJ6 ('the 2(K)6 Act,).
Having satisfied myself that the accounts of ihe Company are not required to be audited un(kr
Part 16 of the 2006 Act and are eligible for indettndeni exarnination. I report in respect of
my examinalion of your charity's ￿￿Ounts as carried out under section 145 of the Charities
Act 2011 I'ihe 2011 Act')- In ca￿ing oui my examination I have followal the Directions
given by the Chartty Commission under section 145(i) (b) of lh¢ 2011 Act.
Independent examiller's $t3temenl
I have compl¢t¢d my examination. I confirm that no matters have come to attention in
comiection with the ex#￿1n&t]0n gtvtng me cause io ￿lIeVe.
accounting records were not kept in resp￿1 of th¢ Cofflpany as required by section
386 of the 2(K16 Act. or
the xcounLS do not ￿0rd with those records. or
the accounts do noi cotnply with the accounting wu1￿ments of Section 396 of the
2006 Act other than any require¥ncnt that the accoLmiS gtve a true and fair view which
is llot a tnattcr considered as tmrt of an independent examination- or
the accounts have not prepared in accordance the methixls and principles
of the Staiement of Re£omm¢nded Practice lor ac¢ounting and reFK)rting by chaTities
lapplicable to charities preparing their accounts in accordance with the Finanriai
Rcw>rting Srandard applicable in the UK and Republic of Jreland (FRS 102)J.
I have no concerns And have come no other matt¢r5 in connection wlth the
examinalion to whieh attention should be drnwn IT] this re￿rt in order to enible a proper
understanding of the acco
nts to be reached
Graham Shontt FMAAT
109 Ladies Mil¢ Road
Patcham
Brighton
East Suss¢x
BNI 8TB
Pag4lL