THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
COMPANY NO: 04919401
REGISTERED CHARITY NO: 1108951

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
(A company limited by guarantee}
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Contents
Pages
Lcgal anij IKdminitrtrative Information
Report of the Directors and Trustees
Independent Examinels Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-10
Appendix

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
(A company limited by guarantee)
COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023
Directors & Trustees..
Mr P pry￿ (Chairman)
Mrs M L Raymond (Treasurer)
Miss S Morris
Mrs J E Smith
Mr J K Gordanifar (Resigned 21 Sepiember 2023)
Ms A H G Pilcher
Mr C J Fowler {Appointed 21 September 20231
Mr T Sharksmith (Appointed 21 September 2023)
Secretary".
Mrs J Smith
Registered Office..
88 Hill Village Road
Four Oaks
Sutton Coldfield
West Midlands
B75 5BE
Charity Number.
1108951
Company Number:
04919401
Bankers:
HSBC PI
67 The Parade
Sutton Coldfield
Wesl Midlands
B72 IPU
Independent Examiner..
Thomas Haslehurst FCA
Haslehursts
88 Hill Village Road
Four Oaks
Sutton Coldfield
West Midlands
B75 5BE

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
IA company limited by guarantee)
REPORT OF THE DIRECTORS AND TRUSTEES
For the Year Ended 31 December 2023
The directors and trustees present their annual report and financial statements for the year ended
31 Decembp.r ?O?l Thp. directors and trustees have adopted the Provisions of the Statement of
Recommendpd Prartir2 IqnPP} "Att.r.niinting And Reporting by Charities IFRS 102) in preparinq
the annual report and financial statements of the charity.
The Charity is a charitable Gornpany limited by guarantee, registered in England and Wales and was
set up on 2 October 2003 and became a registered charity on 11 April 2005.
GOVERNING DOCUMENT
The Charity is controlled by its governing document, the Memorandum and Articles of Association
and constitutes a limited company, limited by guarantee as defined by Ihe Companies Act 2006.
ORGANISATIONAL STRUCTURE
The trustees govern via the full board of trustees in accordance with the governing document.
RISK REVIEW
The trustees have conducted a review ofthe major risks to which the Charity is exposed and systems
have been established to mitigate those risks. Other than as disclosed below, no significant external
risks to funding have been identified. Internal risks are minimised by the personal involvement of
the Irustees in all transactions of the company. These procedures are periodically reviewed to
ensure that they still meet the needs of the Charity.
OBJECTS AND ACTIVITIES FOR PUBLIC BENEFIT
Obj8Ctives and Aims
Our aim is to promote, organise and produce musical shows, and lo encourage the multicultural
communities of Birmingham and the West Midlands into the Arts, particularly those who are
disadvantaged and have limited opportunities to take part in large scale amateur productions or
seeing professional productions because of thé high price of professional companies, lickel prices.
PUBLIC BENEFIT
The Trustees confinn that they have paid due regard to the guidance given by the Charity
Commission on public benefit and Gonfirm that the company's purpose is for public benefit.
The Birmingham and Midland Operatic Society was established for the public benefit to promote,
organise and produce musical, dramatic and associated works for the purpose of fostering and
developing physical and mental recreation in the world of Theatre and the Arts.
FINANCIAL REVIEW
The net movement of funds of £19,278 (deficit) (2022. £9,647 (deficit)) has been transferred to
reserves.
Accumulated deficit carried forward at 31 December 2023 was {£23,939) (2022.. {£4,661)1.

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
IA company limited by guarantee)
REPORT OF THE DIRECTORS AND TRUSTEES (continuod)
For the Year Ended 31 December 2023
GOING CONCERN
A deficit of £19,278 has been recorded in the financial statements and the charily has net liabilities
of £23,939 at 31 DeGember 2023.
The Charity plans to continue to raise funds in the forthcoming year through social events, a "Just
Giving. page and other fund-raising efforts.
Going concern is presumed in preparing the financial slalements based on the measures being
taken above and the ongoing support of creditors, although there Can be no guarantee that such
measures will be sufficient should creditors demand immediat& payment.
RESERVES POLICY
The directors and trustees would ideally like to maintain reserves at a level suffi'cient to cover the
following yearfs running costs. Any additional surplus made would be used to subsidise the following
years, performances, or where a deficit occurs this would reduce Ihe budgel availablè for the
following performances. At 31 December 2023 the reserves were £23.939 in deficit.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also directors of The Bimingham and Midlands Operatic Society for the
purposes of company law) are responsible for preparing Ihe Trustees, Report and Ihe financial
statements in accordance wilh applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial slalements for each financial year. Under
company law the trustees must not approve the finan¢ial statements unless they are satlsfied thal
they give a true and fair view of the stale of affairs of the charilable company and of the incoming
reSoUr￿S 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 2019.
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.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure
that the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and d8le¢tion of fraud and other irregularilies.

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
(A company limited by guarantee>
REPORT OF THE DIRECTORS AND TRUSTEES Icontinued)
For the Year Ended 31 December 2023
STATEMENT OF TRUSTEES RESPONSIBILITIES (continued
In so far as *he triistp.eq are gwarp...
there is no relevant information of which the charitable company's independent examiner is
unaware.. and
the trustees have taken all steps that they ought to have taken to make themselves aware of
any relevant information and to establish that the independent examiner is aware of that
information.
APPROVAL
This report was approved by the DirectorslTrustees on 4 September 2024 and signed on their
behalf.
MRS M L RAYMOND
Director and Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BIRMINGHAM AND
MIDLAND OPERATIC SOCIETY IA company limited by guarantee)
31 December 2023
I report to the charity trustees on my examination ofthe accounls ofthe company forthe year ended
31 De￿mber 2023 which are sel out on pages 6 to 10.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordan￿ with the requirements of the
Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the company are not required to be audited under Part
16 of the 2006 A¢t and are eligible for independent examination, I report in respect of my examination
of your company's accounts as carried OLrt under section 145 of the Charities Act 2011 I'the 2011
Act,). In carrying out my examination I have followed the Directions given by the Charity Commission
under section 145151(b) of the 2011 Act.
Independent examiner'$ statement
I have completed my examination. I confirm that no matters have come to my attention in connertion
with the examination giving mè cause to believe that in any material respect..
accounting records were not kept in respect of the company as required by section 386 of the
2006 Act,. or
the accounts do not accord with those records.. or
the accoLJnls do not comply with the accounting requiremenls of section 396 of the 2006 Act
other than any requirement that Ihe accounts give a 'lrue and fair view which is not a matter
considered as part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities lapplicable to
¢harities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland {FRS102)1.
I have no COn￿rnS and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Thomas Haslehurst FCA
Institute of Chartered Accountants in England and Wales
88 Hill Village Road
Four Oaks
Sutton Coldfield
West Midlands
B75 5BE
Date.'4 September 2024

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
{A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
For the Year Ended 31 December 2023
Unrestricted Funds
Notes
2023
2022
Income and endowments from
Donations and legacies
Charitable activities
Other income
9,878
81,086
483
1,150
48,074
164
TOTAL INCOME AND ENDOWMENTS
91,447
49,388
EXPENDITURE
Char.'ta'
,e actiVltI2S
110.725
59,035
TOTAL EXPENDITURE
110,725
59,035
NET DEFICIT AND NET MOVEMENT
IN FUNDS FOR THE YEAR
(19.278)
{9.647)
Reconciliation of Funds
Total Ideficitl I surplus brought fotward
{4,661)
4,986
TOTAL DEFICIT CARRIED FORWARD
{23,9391
14,661)

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
{A company limited by guarantee)
BALANCE SHEET
As at 31 December 2023
Registered Number 04919401
2023
2022
Note
CURRENT ASSETS
Debtors
5,379
1,020
5,379
1,020
CREDITORS: Amounls falling
due within one year
29,318
5,681
NET CURRENT LIABILITIES
(23,939)
14.661)
TOTAL NET LIABILITIES
123,939}
14,661)
FUNDS
Unrestrided fund
10
123,9391
14,661)
TOTAL DEFICIT
123,939)
14,661)
For the year ending 31 December 2023, the company was entitled to exemption from audit under
section 477 of the Companies A¢t 2006 relating to small companies.
Directors, rèsponsibilities..
The members have not required Ihe company to obtain an audit of its accounts for the year in
question in accordance with section 476..
The directors a¢knowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These financial statements were approved by the directors and the trustees on 4th September 2024.
MRS M L RAYMOND
Director and Trustee

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2023
ACCOUNTING POLICIES
Summary of significant accounting policies
GENERAL INFORMATION AND BASIS OF PREPARATION
The Birmingham and Midland Operatic Society is company limited by guarantee registered in
England and Wales. In the event of the charity being wound up, the liability in respect of the
guarantee is limited to a sum nol exceeding £10 per member of the charity. The address of the
registered office is given in the charity informalion on page 1 of these financial statements. The
nature of the charity's operations and principal activities are to promote, organise and produ
musical shows.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with Accounting and Reporting by Charities.. Statement of
Reporr.rr.ended Practice applicable tn phari+jos preparing their announls in arcordqD.ce with INe
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102) issued on 18 July 2014 (as updated through Update Bulletin 1 published on 2 February
20161, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102), the Companies Act 2006 and United Kingdom Generally Accepted
Accounting Practice.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include
a cashflow statement on the grounds thal it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis on the assumption that Ihe
company's credrtors, in particular the company's bankers and trustees ¢ontinLte to support the
company.
The significant accounting policies applied in the preparation of these financial statements are
set out below. These policies have been consistently applied to all years presented unless
otherwise stated.
b. INCOME RECOGNITION
Income received for productions is accounted for in the Statement of Financial Activities in the
period in which the production is performed. Other income and interest received is brought to
the credit af the Statement of Financial Activities when it is received by the Charity.
EXPENDITURE AND IRRECOVERABLE VAT
All expenditure is accounled for on an accrual basis and has been Classified under the headings
that aggregate all costs related to the calegory.
The Charity is not registered for VAT, therefore irrecoverable VAT is charged against the
relevant costs.

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the Year Ended 31 December 2023
ACCOUNTING POLICIES {continued
FUND ACCOUNTING
Unless otherwise staled all funds belonging to and generated by the Charity are unrestricted in
nature, and Can be expended by the trustees, for the furtherance of the objects of the charity,
at their discretion.
e. DEBTORS AND CREDITORS RECEIVABLE I PAYABLE WITHIN ONE YEAR
Debtors and Greditors re￿1vable or payable within one year are recorded at transaction pri¢e.
2. INCOME FROM DONATIONS AND LEGACIES
2023
2022
Donations
9,878
1.150
CHARITABLE ACTIVITIES INCOME
2023
2022
Current year productions sponsorship
Current year productions
Subscriptions
BMOS Ball
10,000
61,252
7,480
2,354
10,000
31,573
4,485
2,016
81,086
48,074
4. CHARITABLE ACTIVITIES COSTS
Note
2023
2022
Current year productions
Concert costs
Insurance
NODA sub5CriPtion
Bank charges and interest
Sundries
Governance costs
Donalions
BMOS Ball
Travel
105,008
54.232
461
760
72
206
275
1,734
198
1,097
711
209
330
1,966
216
1,630
571
110,725
59,035

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS Icontinuedl
For the Year Ended 31 December 2023
GOVERNANCE COSTS
2023
2022
.4ccnLirytaD.r
1 7.74
DEBTORS
2023
2022
Prepayments and Accrued Incom8
5,379
1,020
7. CREDITORS: Amounts falling due within one year
2023
2022
Bank overdraft
Accruals and Deferred Income
2,313
27,005
3,645
2,036
29,318
5,681
8. TRUSTEES, REMUNERATION AND EXPENSES
The trustees did not re￿1ve remuneration. benefils or expenses during the year (2022.. £NILI.
9. TAXATION
The company is a registered charity, therefore no provision for taxation is considered necessary.
10. FUND RECONCILIATION
At
31.12.22
At
31.12.23
Income Expenditure
General fund
(4,661}
91,447
(110,725)
(23,939)
All funds are unrestricted and used in pursuan￿ of the Charity's objectives.
11. ULTIMATE CONTROLLING PARTY
There is no ultimate controlling party.
12. RELATED PARTIES
The Charity has no related parties other Ihan ils direclors and trustees.
10

THE BIRMINGHAM AND MIDLAND OPERATIC SOCIETY
{A company limited by guarantee)
APPENDIX
INCOME AND EXPENDITURE ON PRODUCTIONS
For the Year Ended 31 December 2023
Note
2023
2022
Receipts
Guys and Dolls tickets
9 to 5 the Musical
Peter Pan
Programme. T shirt and DVD sales
Production sponsorship (Genting)
31,440
28,510
28,818
3,924
10,000
133
10,000
Total receipts for current year productions
71.252
41,573
Direct Costs
Rent of Rehearsal Rooms
Costumes
Props and Scenery
Lighting and Sound
Sundry expenses
Production Team
Orchestra
Stage Manager
Royalties
Printing. postage, artwork, posters and logo designs
LiGenGe
Programme and DVD costs
4.422
4,385
18,461
20,838
39
8,000
12,703
700
24,616
5.009
3,726
2,987
7,882
9,417
10
5,000
7,650
350
11,412
3,768
500
1,530
5,835
Total costs for current year productions
105.008
54,232
Net Deficit
(33,756) 112,659)
11