CHAIRMAN'S REPORT FOR THE YEAR ENDING 31st DEC 2023 .
Good afternoon ladies and gentlemen, and welcome to this the 132nd annual general meeting of the North Staffordshire Operatic Society Ltd.
Also known as North Staffordshire Musical Theatre.
With Christmas 2022 behind us we kicked back into rehearsals for our spring production Kinky Boots. The production teams put the cast through their paces after a 3 week festive break and on the whole most of the cast had retained the basics of the show as blocked back in November 2022. Over the months of January and February, Gemma, our dance captain,supported by Sharon, assistant to the director, went over routines again and again to get the cast to performance standard.
The production - directed and choreographed by Martyn Knight, and joined by James Wooliscroft, musical director - was a huge success, with the very talented company and backstage teams being rewarded each evening with laughter, applause, standing ovations and cries for more from the audience.
I would like to take this opportunity to personally offer thanks to Martyn,,James, Sharon,Gemma and Margaret Noyce and our wonderful company of talented performers led by Matthew Turner as Charlie and Gareth Ridge as the sensational Lola accomponied by his backup troupe of drag dancers the “angels' ' .
The enthusiasm, energy and fun shown by all made this production a smash with all who viewed it.
In September, we held our auditions for ‘Sister Act the musical’.
Again Martyn Knight joins us as director, and this time Laura Foxcroft takes the baton as musical director, Laura is no stranger to the amateur scene as she frequently acts as musical director for Stafford Operatic Society and Musical Youth Theatre,Stafford.
With the show now just over a week away, I can safely say that you’re in for another fabulous production. The cast we put together back in the autumn have worked hard with the production team, and are keen to bring out the fun and humor of this fabulous feel good musical.. With tickets still available for most performances I urge you to push ticket sales to ensure we play to full houses and help make the production a financial hit giving the company the audience they truly deserve.
I again have to thank the team at our workshop - Alan Brian, Ian Wilson, Alan Hulme, Ray Vernon - for their continued support with set design, painting and construction,and to Ann Heycock and Margaret Noyce for the reorganization of the costume hire dept which is now complete.
Also I thank our refreshment team who look after us so well at weekly rehearsals,
Whilst your committee attempts to keep costs to a minimum, we are faced with ever increasing production costs making it very difficult to cover the outlay of a show at the Rep with its 235 seats.
The only way we can come anywhere near breaking even is if every seat at every performance is sold at full ticket price.
Again your committee has done a phenomenal job in the running of the society, and I thank them and the two co-opted members and their teams for their support over the last twelve months.
At this AGM, two members of our committee end their 2 year service but both offer themselves for re-election along with 2 additional nominations.
At last year's AGM we welcomed new members to our committee. New faces with new ideas will support the established others and help keep us on top of the game, but unfortunately at this AGM no brand new names have come forward.
We need new members to take us forward and secure our future.
And now some sad news:
I report the deaths of past and present members and society friends, We were all saddened by the passing of Margaret Byrne, Bill Tabinor, Paula Jones, Lyndsey Kenneral ,Ken Williams,and Jonathan Ferneyhough
and at the beginning of this year Geoff Rigby.
all who brought their special talents and support to the society. We remember them all with fond affection,and send the society’s condolences to their family and friends.
I would also like to send on behalf of the society best wishes to John and Val Barker, John and Kath Lee, Alan Hulme, Alan Brian,Gill Plant, Wyn Mason,Joy and Brian Rawlins, Pauline Machin and Pat Marshall
and all members who have or are still suffer ill health or recovering from recent operations.
I would like to thank our accountant David Nicoll who unfortunately can't join us today.
You will see on the balance sheet the society year end shows a very healthy surplus of £106K a very good place for the society to be but one that could be lost very easily without tight management.
North Staffordshire Musical Theatre will continue to present new and exciting productions at the same time as protecting the society's finances,
Our spring 2025 production will be Stephen Sondheim's “ Into the Woods”
a different type of show than of late and one that will challenge both the production team and cast members.
Exciting times to come in autumn 2024 and spring of 2025.
But first let's look forward to Sister Act the Musical and keep your eye open for a new project soon to be released by the society.
As chairman of this wonderful society I am happy to report it stands by the proud statement :- “Theatre at its best”.
Thank you for your attendance today.
Peter Morris
Chairman & Business Manager.
North Staffs Operatic Society Ltd
Charity No. 1118404
Company No. 05904833
Trustees' Report and Unaudited Accounts
31 December 2023
North Staffs Operatic Society Ltd Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 to 3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Summary Income and Expenditure Account | 6 | |
| Balance Sheet | 7 to 8 | |
| Notes to the Accounts | 9 to | 17 |
| Detailed Statement of Financial Activities | 18 to | 19 |
Page 1
North Staffs Operatic Society Ltd Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 05904833
Charity No. 1118404
Principal Office
41 Ramage Grove Lightwood Stoke-on-Trent Staffordshire ST3 4QZ
Registered Office
41 Ramage Grove Lightwood Stoke-on-Trent Staffordshire ST3 4QZ
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
G. Brian
M. Jones
S.F. Lawton
P. Morris
R. Shepherd
V.E. Waddell
Company Secretary
S.F. Lawton
Key Management Personnel
| Key Management Personnel | |
|---|---|
| Chair | P Morris |
| President | M Jones |
| Secretary | S Lawton |
| Treasurer | G Brian |
| Marketing Director | R Shepherd |
Accountants
Dingle Lane Dingle Lane Farm
Page 2
North Staffs Operatic Society Ltd Trustees Annual Report
Dingle Lane Hilderstone Stone ST15 8SG
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document is the promotion of musicals, concerts, and other social activities
The main activities undertaken in relation to those purposes is the preparation and presentation of musical theatre productions.
During 2023, the Charity's main activity was a production of Kinky Boots. Looking forward, the Charity has continued to work on preparatory activities which will enable it to deliver a new production of Sister Act in 2024, and Into the Woods in 2025. The Trustees confirm that they have given due consideration to the Charity Commission's guidance on the public benefit requirement.
ACHIEVEMENTS AND PERFORMANCE
The Charity is pleased to have resumed its purpose, which was of additional importance given the social deprivations and mental health impacts exposed by the lockdown on public gatherings.
FINANCIAL REVIEW
The principal funding for our activities continues to be the sale of tickets, programmes, and advertising for our major productions.
PLANS FOR FUTURE PERIODS
For 2024, the Charity intends to make a presentation of Sister Act. A production of Into the Woods is in preparation for 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is managed under its Articles of Association.
Members' meetings are held each year, and potential new Trustees are actively encouraged to become involved with the organisation and the management of the Charity.
None of the Trustees or Directors receive remuneration for their roles in the Charity.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
P. Morris
Trustee
18 February 2024
Page 3
North Staffs Operatic Society Ltd Independent Examiners Report
Independent Examiner's Report to the trustees of North Staffs Operatic Society Ltd
I report to the charity trustees on my examination of the financial statements of North Staffs Operatic Society Ltd for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
David Nicoll BA(Hons) Dingle Lane Dingle Lane Farm Dingle Lane Hilderstone Stone ST15 8SG 18 February 2024
Page 4
North Staffs Operatic Society Ltd Statement of Financial Activities
for the year ended 31 December 2023
| Notes Income and endowments from: Donations and legacies 4 Charitable activities 5 Other trading activities 6 Investments 7 Total Expenditure on: Raising funds 8 Charitable activities 9 Other 10 Total Net gains on investments Net income/(expenditure) 11 Transfers between funds Net income/(expenditure) before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2023 £ 2,296 31,423 7,602 - |
Restricted funds 2023 £ - - - 31 |
Total funds 2023 £ 2,296 31,423 7,602 31 |
Total funds 2022 £ 564 27,418 17,008 3 |
|---|---|---|---|---|
| 41,321 361 32,646 7,451 |
31 - - - |
41,352 361 32,646 7,451 |
44,993 - 31,630 16,073 |
|
| 40,458 - |
- - |
40,458 - |
47,703 - |
|
| 863 - |
31 - |
894 - |
(2,710) - |
|
| 863 | 31 | 894 | (2,710) | |
| 863 106,546 |
31 2,101 |
894 108,647 |
(2,710) 111,357 |
|
| 107,409 | 2,132 | 109,541 | 108,647 |
Page 5
North Staffs Operatic Society Ltd Summary Income and Expenditure Account
for the year ended 31 December 2023
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net income/(expenditure) before tax for the year Net income /(expenditure )for the year |
2023 £ 41,321 31 41,352 40,046 412 40,458 894 894 |
2022 £ 44,990 3 |
|---|---|---|
| 44,993 | ||
| 47,335 368 |
||
| 47,703 | ||
| (2,710) | ||
| (2,710) |
Page 6
North Staffs Operatic Society Ltd Balance Sheet
at 31 December 2023
| Company No. 05904833 Notes 2023 £ Fixed assets Tangible assets 13 811 811 Current assets Debtors 14 2,313 Cash at bank and in hand 106,817 109,130 Creditors:Amount falling due within one year 15 (400) Net current assets 108,730 Total assets less current liabilities 109,541 Net assets excluding pension asset or liability 109,541 Total net assets 109,541 The funds of the charity Restricted funds 16 Restricted income funds 2,132 2,132 Unrestricted funds 16 Designated funds 107,409 107,409 Reserves 16 Total funds 109,541 |
2022 £ 1,102 |
|---|---|
| 1,102 574 107,386 |
|
| 107,960 (415) |
|
| 107,545 108,647 |
|
| 108,647 | |
| 108,647 | |
| 2,101 | |
| 2,101 106,546 |
|
| 106,546 | |
| 108,647 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 18 February 2024
And signed on its behalf by:
P. Morris Trustee
18 February 2024
Page 7
North Staffs Operatic Society Ltd Statement of Cash flows for the year ended 31 December 2023
| Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments (Increase)/Decrease in trade and other receivables Decrease in trade and other payables Net cash used in operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2023 £ 894 412 (31) (1,739) (15) (479) (121) 31 (90) - (569) 107,386 106,817 106,817 106,817 |
2022 £ (2,710) 368 (3) 155 (433) |
|---|---|---|
| (2,623) (1,470) 3 |
||
| (1,467) | ||
| - | ||
| (4,090) | ||
| 111,476 | ||
| 107,386 | ||
| 107,386 | ||
| 107,386 |
Page 8
North Staffs Operatic Society Ltd Notes to the Accounts
for the year ended 31 December 2023
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
North Staffs Operatic Society Ltd Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Plant and Machinery 20% straight line
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
North Staffs Operatic Society Ltd Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 11
North Staffs Operatic Society Ltd Notes to the Accounts
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations |
Unrestricted funds 2022 £ 564 27,418 17,008 - 44,990 31,630 16,073 47,703 (2,713) (2,713) (2,713) 109,259 106,546 Unrestricted £ 2,296 2,296 |
Restricted funds 2022 £ - - - 3 3 - - - 3 3 3 2,098 2,101 Total 2023 £ 2,296 2,296 |
Total funds 2022 £ 564 27,418 17,008 3 |
|---|---|---|---|
| 44,993 31,630 16,073 |
|||
| 47,703 | |||
| (2,710) | |||
| (2,710) | |||
| (2,710) 111,357 |
|||
| 108,647 | |||
| Total 2022 £ 564 |
|||
| 564 |
Page 12
North Staffs Operatic Society Ltd Notes to the Accounts
5 Income from charitable activities
| Priscilla, Queen of the Desert Kinky Boots Sister Act 6 Income from other trading activities General Income Lotto 7 Income from investments Bank Interest 8 Expenditure on raising funds Costs of generating voluntary income Donations 9 Expenditure on charitable activities Expenditure on charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Governance costs |
Unrestricted £ - 28,934 2,489 31,423 Unrestricted £ 7,375 227 7,602 Restricted £ 31 31 Unrestricted £ 361 361 Unrestricted £ - 30,059 2,587 32,646 |
Total 2023 £ - 28,934 2,489 31,423 Total 2023 £ 7,375 227 7,602 Total 2023 £ 31 31 Total 2023 £ 361 361 Total 2023 £ - 30,059 2,587 32,646 |
Total 2022 £ 23,763 3,655 - |
|---|---|---|---|
| 27,418 | |||
| Total 2022 £ 16,807 201 |
|||
| 17,008 | |||
| Total 2022 £ 3 |
|||
| 3 | |||
| Total 2022 £ - |
|||
| - | |||
| Total 2022 £ 28,124 3,006 500 |
|||
| 31,630 |
Page 13
North Staffs Operatic Society Ltd Notes to the Accounts
10 Other expenditure
| Unrestricted Total 2023 £ £ Employee costs 1,574 1,574 Motor and travel costs - - Premises costs 3,219 3,219 Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 412 412 General administrative costs 1,618 1,618 Legal and professional costs 628 628 7,451 7,451 11 Net income/(expenditure) before transfers 2023 This is stated after charging: £ Depreciation of owned fixed assets 412 Independent Examiner's fee 400 12 Staff costs 2023 Salaries and wages - - No employee received emoluments in excess of £60,000. All trustees are unpaid. Remuneration is generally only provided to Music Directors and Show Directors where they are brought in from outside the Charity. |
Total 2022 £ 6,462 90 3,898 368 4,442 813 |
|---|---|
| 16,073 | |
| 2022 £ 368 - 2022 200 |
|
| 200 | |
13 Tangible fixed assets
| Cost or revaluation At 1 January 2023 Additions At 31 December 2023 Depreciation and impairment At 1 January 2023 Depreciation charge for the year At 31 December 2023 Net book values At 31 December 2023 At 31 December 2022 |
Plant and Machinery £ 4,554 121 4,675 3,452 412 3,864 811 1,102 |
Total £ 4,554 121 |
|---|---|---|
| 4,675 | ||
| 3,452 412 |
||
| 3,864 | ||
| 811 | ||
| 1,102 |
Page 14
North Staffs Operatic Society Ltd Notes to the Accounts
14 Debtors
| 14 Debtors | ||
|---|---|---|
| Prepayments and accrued income 15 Creditors: amounts falling due within one year Trade creditors |
2023 £ 2,313 2,313 2023 £ 400 400 |
2022 £ 574 |
| 574 | ||
| 2022 £ 415 |
||
| 415 |
Page 15
North Staffs Operatic Society Ltd Notes to the Accounts
16 Movement in funds
| 16 Movement in funds | |||||
|---|---|---|---|---|---|
| At 1 January 2023 2,101 2,101 93,138 19,136 (5,877) 649 (500) 106,546 108,647 |
Incoming resources (including other gains/losses) £ 31 31 6,999 2,899 - 28,934 2,489 41,321 41,352 |
Resources expended £ |
Gross transfers £ - - (5,877) - 5,877 - - - - |
At 31 December 2023 £ 2,132 |
|
| Restricted funds: Restricted income funds: Dorothy Lawton Fund Total Unrestricted funds: Designated funds: General Fund Social Fund Priscilla, Queen of the Desert |
|||||
| - | |||||
| - (6,178) (1,634) - (30,059) (2,587) (40,458) (40,458) |
|||||
| 2,132 | |||||
| 88,082 20,401 - (476) (598) |
|||||
| Kinky Boots | |||||
| Sister Act Total Total funds |
|||||
| 107,409 | |||||
| 109,541 |
| Purposes and restrictions in relation to the funds: | Purposes and restrictions in relation to the funds: |
|---|---|
| Restricted funds: | |
| Dorothy Lawton Fund | |
| Designated funds: | |
| General Fund | for the management of the general unrestricted funds of the Charity. |
| Social Fund | for the management of the Charity's social and community activities. |
| Priscilla, Queen of the Desert | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. | |
| Kinky Boots | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. | |
| Sister Act | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. |
Page 16
North Staffs Operatic Society Ltd Notes to the Accounts
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds | |||
|---|---|---|---|
| Fixed assets Net current assets 18 Reconciliation of net debt Cash and cash equivalents Net debt |
Unrestricted funds £ 811 106,598 107,409 At 1 January 2023 £ |
Restricted funds £ - 2,132 2,132 Cash flows £ |
Total £ 811 108,730 |
| 109,541 | |||
| At 31 December 2023 £ |
|||
| 107,386 | (569) | 106,817 | |
| 107,386 107,386 |
(569) (569) |
106,817 | |
| 106,817 |
19 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 17
North Staffs Operatic Society Ltd Detailed Statement of Financial Activities
for the year ended 31 December 2023
| Income and endowments from: Donations and legacies Donations Charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Other trading activities General Income Lotto Investments Bank Interest Total income and endowments Expenditure on: Costs of generating donations and legacies Donations Total of expenditure on raising funds Charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Total of expenditure on charitable activities Employee costs Salaries/wages Staff welfare Vehicles - Leasing and hire costs Premises costs Rent |
Unrestricte d funds 2023 £ 2,296 2,296 - 28,934 2,489 31,423 7,375 227 7,602 - - 41,321 361 361 361 - 30,059 2,587 32,646 32,646 - 1,574 1,574 - - 1,969 |
Restricted funds 2023 £ - - - - - - - - - 31 31 31 - - - - - - - - - - - - - - |
Total funds 2023 £ 2,296 2,296 - 28,934 2,489 31,423 7,375 227 7,602 31 31 41,352 361 361 361 - 30,059 2,587 32,646 32,646 - 1,574 1,574 - - 1,969 |
Total funds 2022 £ 564 |
|---|---|---|---|---|
| 564 | ||||
| 23,763 3,655 - |
||||
| 27,418 | ||||
| 16,807 201 |
||||
| 17,008 | ||||
| 3 | ||||
| 3 | ||||
| 44,993 - |
||||
| - | ||||
| - 28,124 3,006 500 |
||||
| 31,630 | ||||
| 31,630 200 6,262 |
||||
| 6,462 | ||||
| 90 | ||||
| 90 | ||||
| 2,625 |
Page 18
North Staffs Operatic Society Ltd Detailed Statement of Financial Activities
| Rates Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Plant and Machinery Bank charges Equipment expensed General insurances Information and publications Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
701 492 57 3,219 412 73 808 608 - - 129 - - 2,030 400 228 628 7,451 40,458 - 863 863 - 863 106,546 107,409 |
- - - - - - - - - - - - - - - - - - - - 31 31 - 31 2,101 2,132 |
701 492 57 3,219 412 73 808 608 - - 129 - - 2,030 400 228 628 7,451 40,458 - 894 894 - 894 108,647 109,541 |
1,178 25 70 |
|---|---|---|---|---|
| 3,898 | ||||
| 368 137 - 1,246 6 440 564 1,999 50 |
||||
| 4,810 | ||||
| 400 413 |
||||
| 813 | ||||
| 16,073 | ||||
| 47,703 - |
||||
| (2,710) | ||||
| (2,710) - |
||||
| (2,710) | ||||
| 111,357 | ||||
| 108,647 |
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North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Adjustment of Profits Computation
Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits
For period 01/01/2023 to 31/12/2023
Page 1
| Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Total Profits - - - |
|---|---|---|---|
| Trading Losses carried back from later period - - - - - |
|||
| Current Period Losses/Deficits used in this Computation against General Profits |
Pre 1st April 2017 |
||
| Post 1st April 2017 |
|||
| Qualifying Donations - |
- - - |
||
| Used Against Total Profits - |
|||
| Charges Surrendered as Group Relief - |
|||
| Group Relief Group Relief for Carried Forward Losses Profits Chargeable to Corporation Tax |
|||
| - |
For period 01/01/2023 to 31/12/2023
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North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
| Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2022 - - 2023 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable - |
Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2022 - - 2023 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable - |
|---|---|
| Losses Memorandum Pre 1 April 2017 Post 1 April 2017 Adjusted Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on IFAs Adjusted Trading Losses NTLR Deficits Property Business Losses |
Non-trading Losses on IFAs - - - - - - |
| Brought Forward - - - - - - - |
|
| Used in this Computation - - - - - - - |
|
| Surrendered for Group Relief - - - |
|
| Current Period - - - - - - - |
|
| Surrendered for Group Relief - - - - - - - |
|
| Carried back to Earlier Period - - - - Terminal loss/April 2020 - March 2022 loss carry back claim? [Y/N] N Carried Forward Losses After Reliefs Taken - - - - - - - Company in a group? [Y/N] N |
For period 01/01/2023 to 31/12/2023
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Marginal Relief Calculation
| Financial years beginning 1 April Associated Companies 2022 - n/a - n/a x 2023 - n/a - n/a x Distributions Received to be Included with Profits - |
n/a x n/a = n/a n/a n/a x n/a = n/a n/a Total Marginal Relief = n/a |
|---|---|
For period 01/01/2023 to 31/12/2023
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Calculation of Brought Forward Losses Restriction
| Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax | Trading profit - |
Non Trading Profit - |
Total - |
|---|---|---|---|
| Deductions allowance | (5,000,000) | - | (5,000,000) |
| Relevant profits 50% of relevant profits [if relevant profits > 0] Deductions allowance |
- - 5,000,000 5,000,000 - - |
- - - - - - |
|
| - | |||
| - 5,000,000 |
|||
| Relevant maximum post 1 April 2017 brought forward losses available | 5,000,000 | ||
| Total profits in the period Deductions allowance: Post 1 April 2017 brought forward losses claimed |
- - |
For period 01/01/2023 to 31/12/2023
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North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
HM Revenue & Customs
Company Tax Return CT600 (2023) Version 3
for accounting periods starting on or after 1 April 2015
Your Company Tax Return
If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.
The forms in the CT600 series set out the information we need and provide a standard format for calculations.
Company information
| 1 Company name |
North Staffs Operatic Society Ltd | |||
| 2 Company registration number |
05904833 | |||
| 3 Tax reference |
1943018750 | |||
| 4 Type of company |
8 | |||
Northern Ireland
| Put an ‘X’ in the appropriate box(es) below | ||||
| 5 NI trading activity |
6 SME |
|||
| 7 NI employer |
8 Special circumstances |
|||
About this return
This is the tax return for the company named above, for the period below
| This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | |
|---|---|---|---|---|---|---|
| 30 | from DD/MM/YYYY 35 |
to DD/MM/YYYY | ||||
| 01/01/2023 | ct2023v1 | 31/12/2023 | ||||
| Put an ‘X’ in the appropriate box(es) below | ||||||
| 40 | A repayment is due for this return period | |||||
| 45 | Claim or relief affecting an earlier period | |||||
| 50 | Making more than one return for this company now | |||||
| 55 | This return contains estimated figures | |||||
| 60 | Company part of a group that is not small | |||||
| 65 | Notice of disclosable avoidance schemes | |||||
| Transfer Pricing | ||||||
| 70 | Compensating adjustment claimed | |||||
| 75 | Company qualifies for SME exemption | X | ||||
For period 01/01/2023 to 31/12/2023
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- About this return continued
| Accounts and computations | |||||
| 80 | I attach accounts and computations for the period to which this return relates | X | |||
| 85 | I attach accounts and computations for a different period | ||||
| 90 | If you are not attaching the accounts and computations, explain why | ||||
| PDF accounts attached with explanation | |||||
| Supplementary pages enclosed | |||||
| 95 | Loans and arrangements to participators by close companies -form CT600A | ||||
| 100 | Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -form |
||||
| CT600B | |||||
| 105 | Group and consortium -form CT600C | ||||
| 110 | Insurance -form CT600D | ||||
| 115 | Charities and Community Amateur Sports Clubs (CASCs) -form CT600E | X | |||
| 120 | Tonnage Tax -form CT600F | ||||
| 125 | Northern Ireland -form CT600G | ||||
| 130 | Cross-border Royalties -form CT600H | ||||
| 135 | Supplementary charge in respect of ring fence trades -form CT600I | ||||
| 140 | Disclosure of Tax Avoidance Schemes -form CT600J | ||||
| 141 | Restitution Tax -form CT600K | ||||
| 142 | Research and Development -form CT600L | ||||
| . . |
|||||
| 143 | Freeports –form CT600M | ||||
| 144 | Residential property developer tax -form CT600N | ||||
| Tax calculation Turnover |
|||||
| 145 Total turnover from trade |
- | ||||
| 150 Banks, building societies, insurance companies and other financial concerns ‘’ |
|||||
| –put an X in this box if you do not have a recognised turnover and have not made an entry in box 145 | |||||
| Income | |||||
| 155 Trading profits |
- | ||||
| 160 Trading losses brought forward set against trading profits |
- | ||||
| 165 Net trading profits –box 155 minus box 160 |
- | ||||
| 170 Bank, building society or other interest, and profits from non-trading loan relationships |
- | ||||
| 172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period |
|||||
For period 01/01/2023 to 31/12/2023
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Income continued
| 175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted |
- | |
| 180 Non-exempt dividends or distributions from non-UK resident companies |
- | |
| 185 Income from which Income Tax has been deducted |
- | |
| 190 Income from a property business |
- | |
| 195 Non-trading gains on intangible fixed assets |
- | |
| 200 Tonnage Tax profits |
- | |
| 205 Income not falling under any other heading |
- | |
Chargeable gains
| 210 Gross chargeable gains |
- | |
| 215 Allowable losses including losses brought forward |
- | |
| 220 Net chargeable gains -box 210 minus box 215 |
- | |
| Profits before deductions and reliefs | ||
| 225 Losses brought forward against certain investment income |
- | |
| 230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits |
- | |
| 235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230 |
- | |
Deductions and reliefs
| 240 Losses on unquoted shares |
- | |
| 245 Management expenses |
- | |
| 250 UK property business losses for this or previous accounting period |
- | |
| 255 Capital allowances for the purposes of management of the business |
- | |
| 260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments) |
- | |
For period 01/01/2023 to 31/12/2023
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- Deductions and reliefs continued
| 263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) |
- | ||
| 265 Non-trading losses on intangible fixed assets |
- | ||
| 275 Total trading losses of this or a later accounting period |
- | ||
| 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 |
|||
| 285 Trading losses carried forward and claimed against total profits |
- | ||
| 290 Non-trade capital allowances |
- | ||
| 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 |
- | ||
| 300 Profits before qualifying donations and group relief –box 235 minus box 295 |
- | ||
| 305 Qualifying donations |
- | ||
| 310 Group relief |
- | ||
| 312 Group relief for carried forward losses |
- | ||
| 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 |
- | ||
| 320 Ring fence profits included |
- | ||
| 325 Northern Ireland profits included |
- | ||
Tax calculation
326 Number of associated companies in this period 327 Associated companies in the first financial year 328 Associated companies in the second financial year 329 Put an ‘X’ in box 329 if the company claims to be charged at the small companies’ rate on any part of its profits or is claiming marginal rate relief
Enter how much profit has to be charged and at what rate
| Financial year (yyyy) |
Amount of profit | Rate of tax % |
Tax | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 330 | 335 | - | 340 | - | 345 | - | ||||
| 350 | - | 355 | 360 | - | ||||||
| 365 | - | 370 | 375 | - | ||||||
| 380 | 385 | - | 390 | - | 395 | - | ||||
| 400 | - | 405 | 410 | - | ||||||
| 415 | - | 420 | 425 | - |
For period 01/01/2023 to 31/12/2023
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North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Tax calculation continued
| Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 | 430 | - | ||
| Marginal relief | 435 | - | ||
| Corporation Tax chargeable -box 430 minus box 435 | 440 | |||
Reliefs and deductions in terms of tax
| 445 Community Investment Relief |
- | ||
| 450 Double Taxation Relief |
- | ||
| 455 Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim |
|||
| 460 Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later period |
|||
| 465 Advance Corporation Tax |
- | ||
| 470 Total reliefs and deduction in terms of tax -total of boxes 445, 450 & 465 |
- | ||
| Coronavirus support schemes and overpayments (see CT600 guide for definitions) | |||
| 471 Coronavirus Job Retention Scheme (CJRS) received |
- | ||
| 472 CJRS entitlement |
- | ||
| 473 CJRS overpayment already assessed or voluntary disclosed |
- | ||
| 474 Other coronavirus overpayments |
- | ||
| Energy profits levy | |||
| 986 Energy (Oil and Gas) profits levy (EOGPL) amounts liable |
- | ||
| Calculation of tax outstanding or overpaid | |||
| 475 Net Corporation Tax liability – box 440 minus box 470 |
- | ||
| 480 Tax payable on loans and arrangements to participators |
- | ||
| 485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A |
|||
| 490 Controlled Foreign Companies (CFC) tax payable |
- | ||
| 495 Bank levy payable |
- | ||
| 496 Bank surcharge payable |
- | ||
For period 01/01/2023 to 31/12/2023
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- Calculation of tax outstanding or overpaid continued
| 497 Residential property developer tax (RPDT) payable |
- | ||
| 500 CFC tax, bank levy and bank surcharge payable -total of box 490, 495, 496 and |
- | ||
| 497 | |||
| 501 EOGPL payable |
- | ||
| 505 Supplementary charge (ring fence trades) payable |
- | ||
| 510 Tax chargeable -total of boxes 475, 480, 500, 501 and 505 |
- | ||
| 515 Income Tax deducted from gross income included in profits |
- | ||
| 520 Income Tax repayable to the company |
- | ||
| 525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515 |
- | ||
| 526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474 |
- | ||
| minus boxes 472 and 473 | |||
| 527 Restitution tax |
- | ||
| 528 Self-assessment of tax payable – total of boxes 525, 526 and 527 |
- | ||
| Tax reconciliation | |||
| 530 | Research and Development credit | - | |
| 535 | (Not currently used) | ||
| 540 | Creative tax credit | - | |
| 545 Total of Research and Development credit, and creative tax credit –total box 530 to 540 |
- | ||
| 550 | Land remediation tax credit | - | |
| 555 | Life assurance company tax credit | - | |
| 560 Total land remediation and life assurance company tax credit –total box 550 and 555 |
- | ||
| 565 Capital allowances first-year tax credit |
- | ||
| 570 Surplus Research and Development credits or creative tax credit payable –box 545 minus box 525 |
- | ||
| 575 Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570 |
- | ||
For period 01/01/2023 to 31/12/2023
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- Tax reconciliation continued
| 580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575 |
- | |
| 585 Ring fence Corporation Tax included |
- | |
| 586 NI Corporation Tax included |
- | |
| 590 Ring fence supplementary charge included |
- | |
| 595 Tax already paid (and not already repaid) |
- | |
| 600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595 |
- | |
| 605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565 |
- | |
| and 595 minus 525 | ||
| 610 Group tax refunds surrendered to this company |
- | |
| 615 Research and Development expenditure credits surrendered to this company |
- | |
Exporter information
| During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? |
||||||||
| 616 Yes - goods |
617 Yes – services |
618 | No – neither | |||||
| Indicators and information | ||||||||
| 620 Franked investment income/Exempt ABGH distributions |
- | |||||||
| 625 Number of 51% group companies |
- | |||||||
| Put an ‘X’ in the relevant boxes, if in the period, the company: | ||||||||
| 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations |
||||||||
| 631 should have made (whether it has or not) instalment payments as a very large company (Instalment Payments) Regulations |
under the Corporation Tax | |||||||
| 635 is within a group payments arrangement for the period |
||||||||
| 640 has written down or sold intangible assets |
||||||||
| 645 has made cross-border royalty payments |
||||||||
| 647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income |
- | |||||||
For period 01/01/2023 to 31/12/2023
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Information about enhanced expenditure
Research and Development (R&D) or creative enhanced expenditure
| 650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company |
||||
| 655 Put an ‘X’ in box 655 if the claim is made by a large company |
||||
| 656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted |
||||
| 657 Put an ‘X’ in box 657 to confirm that an additional information form has been submitted |
||||
| 659 R&D expenditure qualifying for SME R&D relief |
- | |||
| 660 | R&D enhanced expenditure | - | ||
| 665 | Creative enhanced expenditure | - | ||
| 670 R&D and creative enhanced expenditure - total box 660 and 665 |
- | |||
| 675 R&D enhanced expenditure of an SME on work subcontracted to it by a large company |
- | |||
| 680 Vaccine research expenditure |
- | |||
| Land remediation enhanced expenditure | ||||
| 685 Enter the total enhanced expenditure |
- | |||
For period 01/01/2023 to 31/12/2023
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Information about capital allowances and balancing charges
Allowances and charges in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 690 | - | ||||
| Machinery and plant - super-deduction | 691 | - | 692 | - | ||
| Machinery and plant - special rate allowance | 693 | - | 694 | - | ||
| Machinery and plant - special rate pool | 695 | - | 700 | - | ||
| Machinery and plant - main pool | 705 | - | 710 | - | ||
| Structures and buildings | 711 | - | ||||
| Business premises renovation | 715 | - | 720 | - | ||
| Other allowances and charges | 725 | - | 730 | - | ||
| Capital allowances | Disposal value | |||||
| Electric charge-points | 713 | - | 714 | - | ||
| Enterprise zones | 721 | - | 722 | - | ||
| Zero emissions goods vehicles | 723 | - | 724 | - | ||
| Zero emissions cars | 726 | - | 727 | - | ||
Allowances and charges not included in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 735 | - | ||||
| Structures and buildings | 736 | - | ||||
| Business premises renovation | 740 | - | 745 | - | ||
| Machinery and plant - super-deduction | 741 | - | 742 | - | ||
| Machinery and plant - special rate allowance | 743 | - | 744 | - | ||
| Other allowances and charges | 750 | - | 755 | - | ||
| Capital allowances | Disposal value | |||||
| Electric charge-points | 737 | - | 738 | - | ||
| Enterprise zones | 746 | - | 747 | - | ||
| Zero emissions goods vehicles | 748 | - | 749 | - | ||
| Zero emissions cars | 751 | - | 752 | - | ||
For period 01/01/2023 to 31/12/2023
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Qualifying expenditure
| 760 Machinery and plant on which first year allowance is claimed |
- | |
| 765 Designated environmentally friendly machinery and plant |
- | |
| 770 Machinery and plant on long-life assets and integral features |
- | |
| 771 Structures and buildings |
- | |
| 772 Machinery and plant - super-deduction |
- | |
| 773 Machinery and plant - special rate allowance |
- | |
| 775 Other machinery and plant |
- | |
Losses, deficits and excess amounts
Amount arising
| Amount | Maximum available for surrender as group relief |
|||||
| Losses of trades carried on wholly or partly in the UK |
780 | - | 785 | - | ||
| Losses of trades carried on wholly outside the UK |
790 | - | ||||
| Non-trading deficits on loan relationships and derivative contracts |
795 | - | 800 | - | ||
| UK property business losses | 805 | - | 810 | - | ||
| Overseas property business losses | 815 | - | ||||
| Losses from miscellaneous transactions | 820 | - | ||||
| Capital losses | 825 | - | ||||
| Non-trading losses on intangible fixed assets | 830 | - | 835 | - | ||
Excess amounts
| Amount | Maximum available for surrender as |
|||||
| group relief | ||||||
| Non-trading capital allowances | 840 | - | ||||
| Qualifying donations | 845 | - | ||||
| Management expenses | 850 | - | 855 | - | ||
For period 01/01/2023 to 31/12/2023
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Northern Ireland information
| 856 | Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits |
- | |
| 857 | Amount of group relief claimed which relates to NI trading losses used against NI trading profits |
- | |
| 858 | Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits |
- | |
Overpayments and repayments
Small repayments
| 860 | Do not repay sums of | - | or less. | ||
| Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box. |
|||||
| Repayments for the period covered by this return | |||||
| 865 | Repayment of Corporation Tax | - | |||
| 870 | Repayment of Income Tax | - | |||
| 875 | Payable Research and Development tax credit | - | |||
| 880 | Payable Research and Development expenditure credit | - | |||
| 885 | Payable creative tax credit | - | |||
| 890 | Payable land remediation or life assurance company tax credit | - | |||
| 895 | Payable capital allowances first-year tax credit | - | |||
Surrender of tax refund within group
Including surrenders under the Instalment Payments Regulations.
| Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. |
|---|---|---|---|---|---|
| 900 | The following amount is to be surrendered | - | |||
| Put an 'X' in the appropriate box(es) below | |||||
| the joint Notice is attached | 905 | ||||
| or | |||||
| will follow | 910 | ||||
| 915 | Please stop repayment of the following amount until we send you the Notice | - | |||
For period 01/01/2023 to 31/12/2023
Page 11
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Bank details (for person to whom a repayment is to be made)
| 920 | Name of bank or building society | ||||||||
| 925 | Branch sort code | ||||||||
| 930 | Account number | ||||||||
| 935 | Name of account | ||||||||
| 940 | Building society reference | ||||||||
Payments to a person other than the company
| 945 | Complete the authority below if you want the repayment to be made to a person other than the company | ||
| I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.) | |||
| 950 | of (enter company name) | ||
| 955 | authorise (enter name) | ||
| 960 | of address(enter address) | ||
| Postcode | |||
| 965 | Nominee reference | ||
| to receive payment on company's behalf | |||
| 970 | Name | ||
Declaration
Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
| 975 | Name | ||||
|---|---|---|---|---|---|
| G BRIAN | |||||
| 980 | Date DD/MM/YYYY | ||||
| 28/02/2024 | 28/02/2025 | ||||
| 985 | Status | ||||
| DIRECTOR & TREASURER | |||||
For period 01/01/2023 to 31/12/2023
Page 12
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
HM Revenue & Customs
Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015
Guidance
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.
Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.
Company information
| E1 | Company name | North Staffs Operatic Society Ltd | ||
| E2 | Tax reference | 1943018750 | ||
| Period covered by this supplementary page (cannot exceed 12 months) | ||||
| E3 | from DD/MM/YYYY | 01/01/2023 | ||
| E4 | to DD/MM/YYYY | 31/12/2023 | ||
Claims to exemption (this section should be completed in all cases)
| Charity/CASC repayment reference | E5 | ||||
| Charity Commission registration number, or Scottish Charity number (if applicable) |
E10 | 1118404 | |||
| Put an ‘X’ in the relevant box if during the period covered by these supplementary pages: | |||||
| The company was a charity/CASC and is claiming exemption from all tax on all or part of its income and |
E15 | X | |||
gains (Also put an ‘X’ in box E15 if the company was a charity/CASC but had no income or gains in the period) |
|||||
| All income and gains are exempt from tax and have been will be applied for charitable or qualifying purposes |
E20 | X | |||
| , , only |
|||||
| Some of the income and gains may not be exempt or have not been applied for charitable or qualifying |
E25 | ||||
purposes only, and I have completed form CT600 |
|||||
| I claim exemption from tax | |||||
| Name | E30 | G BRIAN | |||
| Status | E35 | DIRECTOR & TREASURER | |||
| Date_DD/MM/YYYY_ | E40 | 28/02/2024 | |||
For period 01/01/2023 to 31/12/2023
Page 1
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Repayments
To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax
Information required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
| Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
|---|---|---|---|
| Type of income | Amount | ||
| Enter total turnover from exempt charitable trading activities | E50 | 41,321 | |
| Investment income - exclude any amounts included on form CT600 | E55 | 31 | |
| UK land and building - exclude any amounts included on form CT600 | E60 | - | |
| Gift Aid - exclude any amounts included on form CT600 | E65 | - | |
| From other charities - exclude any amounts included on form CT600 | E70 | - | |
| Gifts of shares or securities received | E75 | - | |
| Gifts of real property received | E80 | - | |
| Other sources (not included above) | E85 | - | |
| Total of boxes E50 to E85 | E90 | 41,352 | |
| Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages | |||
| Type of expenditure | Amount | ||
| Trading costs in relation to exempt charitable activities (in box E50) | E95 | 33,007 | |
| UK land and buildings costs in relation to exempt charitable activities (in box E60) |
E100 | ||
| All general administration/governance costs | E105 | 7,451 | |
| All grants and donations made within the UK | E110 | - | |
| All grants and donations made outside the UK | E115 | - | |
| Other expenditure not included above, or not used in calculating figures entered on the form CT600 |
E120 | - | |
| Total of boxes E95 to E120 | E125 | 40,458 | |
For period 01/01/2023 to 31/12/2023
Page 2
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Information required
| Charity/CASC assets | ||||||||
| Disposals in period | Held at the end of the period | |||||||
| (total consideration received) | (use accounts figures) | |||||||
| Tangible fixed assets | E130 | - | E135 | 811 | ||||
| UK investments | E140 | - | E145 | - | ||||
| (excluding controlled companies) | ||||||||
| Shares in, and loans to, controlled companies |
E150 | - | E155 | - | ||||
| Overseas investments | E160 | - | E165 | - | ||||
| Loans and non-trade debtors | E170 | - | ||||||
| Other current assets | E175 | 109,130 | ||||||
| Qualifying investments and loans | E180 | |||||||
| Applies to charities only. See CT600 guide | ||||||||
| Value of any non-qualifying investments and loans | E185 | - | ||||||
| Applies to charities only. See CT600 guide | ||||||||
| Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period |
E190 | - | ||||||
| . | ||||||||
For period 01/01/2023 to 31/12/2023
Page 3
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
UTR: 1943018750
Corporation Tax Return for Period 01/01/2023 to 31/12/2023 for North Staffs Operatic Society Ltd
Corporation Tax Payment Schedule
Corporation Tax Payment Schedule
| Corporation tax due after deduction of any income tax | Corporation tax due after deduction of any income tax | 0.00 |
|---|---|---|
| Tax credits | 0.00 | |
| Tax already paid | 0.00 | |
| Tax outstanding | 0.00 | |
| l payment date (non-quarterly payer) | ||
| Balancing payment | 01 October 2024 |
Normal payment date (non-quarterly payer)
Page 1 of 1
Prepared by: Dingle Lane on 17/02/2024 at 18:01
North Staffs Operatic Society Ltd
Charity No. 1118404
Company No. 05904833
Trustees' Report and Unaudited Accounts
31 December 2023
North Staffs Operatic Society Ltd Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 to 3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Summary Income and Expenditure Account | 6 | |
| Balance Sheet | 7 to 8 | |
| Notes to the Accounts | 9 to | 17 |
| Detailed Statement of Financial Activities | 18 to | 19 |
Page 1
North Staffs Operatic Society Ltd Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 05904833
Charity No. 1118404
Principal Office
41 Ramage Grove Lightwood Stoke-on-Trent Staffordshire ST3 4QZ
Registered Office
41 Ramage Grove Lightwood Stoke-on-Trent Staffordshire ST3 4QZ
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
G. Brian
M. Jones
S.F. Lawton
P. Morris
R. Shepherd
V.E. Waddell
Company Secretary
S.F. Lawton
Key Management Personnel
| Key Management Personnel | |
|---|---|
| Chair | P Morris |
| President | M Jones |
| Secretary | S Lawton |
| Treasurer | G Brian |
| Marketing Director | R Shepherd |
Accountants
Dingle Lane Dingle Lane Farm
Page 2
North Staffs Operatic Society Ltd Trustees Annual Report
Dingle Lane Hilderstone Stone ST15 8SG
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document is the promotion of musicals, concerts, and other social activities
The main activities undertaken in relation to those purposes is the preparation and presentation of musical theatre productions.
During 2023, the Charity's main activity was a production of Kinky Boots. Looking forward, the Charity has continued to work on preparatory activities which will enable it to deliver a new production of Sister Act in 2024, and Into the Woods in 2025. The Trustees confirm that they have given due consideration to the Charity Commission's guidance on the public benefit requirement.
ACHIEVEMENTS AND PERFORMANCE
The Charity is pleased to have resumed its purpose, which was of additional importance given the social deprivations and mental health impacts exposed by the lockdown on public gatherings.
FINANCIAL REVIEW
The principal funding for our activities continues to be the sale of tickets, programmes, and advertising for our major productions.
PLANS FOR FUTURE PERIODS
For 2024, the Charity intends to make a presentation of Sister Act. A production of Into the Woods is in preparation for 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is managed under its Articles of Association.
Members' meetings are held each year, and potential new Trustees are actively encouraged to become involved with the organisation and the management of the Charity.
None of the Trustees or Directors receive remuneration for their roles in the Charity.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
P. Morris
Trustee
18 February 2024
Page 3
North Staffs Operatic Society Ltd Independent Examiners Report
Independent Examiner's Report to the trustees of North Staffs Operatic Society Ltd
I report to the charity trustees on my examination of the financial statements of North Staffs Operatic Society Ltd for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
David Nicoll BA(Hons) Dingle Lane Dingle Lane Farm Dingle Lane Hilderstone Stone ST15 8SG 18 February 2024
Page 4
North Staffs Operatic Society Ltd Statement of Financial Activities
for the year ended 31 December 2023
| Notes Income and endowments from: Donations and legacies 4 Charitable activities 5 Other trading activities 6 Investments 7 Total Expenditure on: Raising funds 8 Charitable activities 9 Other 10 Total Net gains on investments Net income/(expenditure) 11 Transfers between funds Net income/(expenditure) before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2023 £ 2,296 31,423 7,602 - |
Restricted funds 2023 £ - - - 31 |
Total funds 2023 £ 2,296 31,423 7,602 31 |
Total funds 2022 £ 564 27,418 17,008 3 |
|---|---|---|---|---|
| 41,321 361 32,646 7,451 |
31 - - - |
41,352 361 32,646 7,451 |
44,993 - 31,630 16,073 |
|
| 40,458 - |
- - |
40,458 - |
47,703 - |
|
| 863 - |
31 - |
894 - |
(2,710) - |
|
| 863 | 31 | 894 | (2,710) | |
| 863 106,546 |
31 2,101 |
894 108,647 |
(2,710) 111,357 |
|
| 107,409 | 2,132 | 109,541 | 108,647 |
Page 5
North Staffs Operatic Society Ltd Summary Income and Expenditure Account
for the year ended 31 December 2023
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net income/(expenditure) before tax for the year Net income /(expenditure )for the year |
2023 £ 41,321 31 41,352 40,046 412 40,458 894 894 |
2022 £ 44,990 3 |
|---|---|---|
| 44,993 | ||
| 47,335 368 |
||
| 47,703 | ||
| (2,710) | ||
| (2,710) |
Page 6
North Staffs Operatic Society Ltd Balance Sheet
at 31 December 2023
| Company No. 05904833 Notes 2023 £ Fixed assets Tangible assets 13 811 811 Current assets Debtors 14 2,313 Cash at bank and in hand 106,817 109,130 Creditors:Amount falling due within one year 15 (400) Net current assets 108,730 Total assets less current liabilities 109,541 Net assets excluding pension asset or liability 109,541 Total net assets 109,541 The funds of the charity Restricted funds 16 Restricted income funds 2,132 2,132 Unrestricted funds 16 Designated funds 107,409 107,409 Reserves 16 Total funds 109,541 |
2022 £ 1,102 |
|---|---|
| 1,102 574 107,386 |
|
| 107,960 (415) |
|
| 107,545 108,647 |
|
| 108,647 | |
| 108,647 | |
| 2,101 | |
| 2,101 106,546 |
|
| 106,546 | |
| 108,647 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 18 February 2024
And signed on its behalf by:
P. Morris Trustee
18 February 2024
Page 7
North Staffs Operatic Society Ltd Statement of Cash flows for the year ended 31 December 2023
| Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments (Increase)/Decrease in trade and other receivables Decrease in trade and other payables Net cash used in operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2023 £ 894 412 (31) (1,739) (15) (479) (121) 31 (90) - (569) 107,386 106,817 106,817 106,817 |
2022 £ (2,710) 368 (3) 155 (433) |
|---|---|---|
| (2,623) (1,470) 3 |
||
| (1,467) | ||
| - | ||
| (4,090) | ||
| 111,476 | ||
| 107,386 | ||
| 107,386 | ||
| 107,386 |
Page 8
North Staffs Operatic Society Ltd Notes to the Accounts
for the year ended 31 December 2023
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
North Staffs Operatic Society Ltd Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Plant and Machinery 20% straight line
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
North Staffs Operatic Society Ltd Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 11
North Staffs Operatic Society Ltd Notes to the Accounts
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations |
Unrestricted funds 2022 £ 564 27,418 17,008 - 44,990 31,630 16,073 47,703 (2,713) (2,713) (2,713) 109,259 106,546 Unrestricted £ 2,296 2,296 |
Restricted funds 2022 £ - - - 3 3 - - - 3 3 3 2,098 2,101 Total 2023 £ 2,296 2,296 |
Total funds 2022 £ 564 27,418 17,008 3 |
|---|---|---|---|
| 44,993 31,630 16,073 |
|||
| 47,703 | |||
| (2,710) | |||
| (2,710) | |||
| (2,710) 111,357 |
|||
| 108,647 | |||
| Total 2022 £ 564 |
|||
| 564 |
Page 12
North Staffs Operatic Society Ltd Notes to the Accounts
5 Income from charitable activities
| Priscilla, Queen of the Desert Kinky Boots Sister Act 6 Income from other trading activities General Income Lotto 7 Income from investments Bank Interest 8 Expenditure on raising funds Costs of generating voluntary income Donations 9 Expenditure on charitable activities Expenditure on charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Governance costs |
Unrestricted £ - 28,934 2,489 31,423 Unrestricted £ 7,375 227 7,602 Restricted £ 31 31 Unrestricted £ 361 361 Unrestricted £ - 30,059 2,587 32,646 |
Total 2023 £ - 28,934 2,489 31,423 Total 2023 £ 7,375 227 7,602 Total 2023 £ 31 31 Total 2023 £ 361 361 Total 2023 £ - 30,059 2,587 32,646 |
Total 2022 £ 23,763 3,655 - |
|---|---|---|---|
| 27,418 | |||
| Total 2022 £ 16,807 201 |
|||
| 17,008 | |||
| Total 2022 £ 3 |
|||
| 3 | |||
| Total 2022 £ - |
|||
| - | |||
| Total 2022 £ 28,124 3,006 500 |
|||
| 31,630 |
Page 13
North Staffs Operatic Society Ltd Notes to the Accounts
10 Other expenditure
| Unrestricted Total 2023 £ £ Employee costs 1,574 1,574 Motor and travel costs - - Premises costs 3,219 3,219 Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 412 412 General administrative costs 1,618 1,618 Legal and professional costs 628 628 7,451 7,451 11 Net income/(expenditure) before transfers 2023 This is stated after charging: £ Depreciation of owned fixed assets 412 Independent Examiner's fee 400 12 Staff costs 2023 Salaries and wages - - No employee received emoluments in excess of £60,000. All trustees are unpaid. Remuneration is generally only provided to Music Directors and Show Directors where they are brought in from outside the Charity. |
Total 2022 £ 6,462 90 3,898 368 4,442 813 |
|---|---|
| 16,073 | |
| 2022 £ 368 - 2022 200 |
|
| 200 | |
13 Tangible fixed assets
| Cost or revaluation At 1 January 2023 Additions At 31 December 2023 Depreciation and impairment At 1 January 2023 Depreciation charge for the year At 31 December 2023 Net book values At 31 December 2023 At 31 December 2022 |
Plant and Machinery £ 4,554 121 4,675 3,452 412 3,864 811 1,102 |
Total £ 4,554 121 |
|---|---|---|
| 4,675 | ||
| 3,452 412 |
||
| 3,864 | ||
| 811 | ||
| 1,102 |
Page 14
North Staffs Operatic Society Ltd Notes to the Accounts
14 Debtors
| 14 Debtors | ||
|---|---|---|
| Prepayments and accrued income 15 Creditors: amounts falling due within one year Trade creditors |
2023 £ 2,313 2,313 2023 £ 400 400 |
2022 £ 574 |
| 574 | ||
| 2022 £ 415 |
||
| 415 |
Page 15
North Staffs Operatic Society Ltd Notes to the Accounts
16 Movement in funds
| 16 Movement in funds | |||||
|---|---|---|---|---|---|
| At 1 January 2023 2,101 2,101 93,138 19,136 (5,877) 649 (500) 106,546 108,647 |
Incoming resources (including other gains/losses) £ 31 31 6,999 2,899 - 28,934 2,489 41,321 41,352 |
Resources expended £ |
Gross transfers £ - - (5,877) - 5,877 - - - - |
At 31 December 2023 £ 2,132 |
|
| Restricted funds: Restricted income funds: Dorothy Lawton Fund Total Unrestricted funds: Designated funds: General Fund Social Fund Priscilla, Queen of the Desert |
|||||
| - | |||||
| - (6,178) (1,634) - (30,059) (2,587) (40,458) (40,458) |
|||||
| 2,132 | |||||
| 88,082 20,401 - (476) (598) |
|||||
| Kinky Boots | |||||
| Sister Act Total Total funds |
|||||
| 107,409 | |||||
| 109,541 |
| Purposes and restrictions in relation to the funds: | Purposes and restrictions in relation to the funds: |
|---|---|
| Restricted funds: | |
| Dorothy Lawton Fund | |
| Designated funds: | |
| General Fund | for the management of the general unrestricted funds of the Charity. |
| Social Fund | for the management of the Charity's social and community activities. |
| Priscilla, Queen of the Desert | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. | |
| Kinky Boots | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. | |
| Sister Act | for the management of the financial performance of each individual major |
| production. At the end of each show's reporting period the funds are | |
| returned to the General Account. |
Page 16
North Staffs Operatic Society Ltd Notes to the Accounts
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds | |||
|---|---|---|---|
| Fixed assets Net current assets 18 Reconciliation of net debt Cash and cash equivalents Net debt |
Unrestricted funds £ 811 106,598 107,409 At 1 January 2023 £ |
Restricted funds £ - 2,132 2,132 Cash flows £ |
Total £ 811 108,730 |
| 109,541 | |||
| At 31 December 2023 £ |
|||
| 107,386 | (569) | 106,817 | |
| 107,386 107,386 |
(569) (569) |
106,817 | |
| 106,817 |
19 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 17
North Staffs Operatic Society Ltd Detailed Statement of Financial Activities
for the year ended 31 December 2023
| Income and endowments from: Donations and legacies Donations Charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Other trading activities General Income Lotto Investments Bank Interest Total income and endowments Expenditure on: Costs of generating donations and legacies Donations Total of expenditure on raising funds Charitable activities Priscilla, Queen of the Desert Kinky Boots Sister Act Total of expenditure on charitable activities Employee costs Salaries/wages Staff welfare Vehicles - Leasing and hire costs Premises costs Rent |
Unrestricte d funds 2023 £ 2,296 2,296 - 28,934 2,489 31,423 7,375 227 7,602 - - 41,321 361 361 361 - 30,059 2,587 32,646 32,646 - 1,574 1,574 - - 1,969 |
Restricted funds 2023 £ - - - - - - - - - 31 31 31 - - - - - - - - - - - - - - |
Total funds 2023 £ 2,296 2,296 - 28,934 2,489 31,423 7,375 227 7,602 31 31 41,352 361 361 361 - 30,059 2,587 32,646 32,646 - 1,574 1,574 - - 1,969 |
Total funds 2022 £ 564 |
|---|---|---|---|---|
| 564 | ||||
| 23,763 3,655 - |
||||
| 27,418 | ||||
| 16,807 201 |
||||
| 17,008 | ||||
| 3 | ||||
| 3 | ||||
| 44,993 - |
||||
| - | ||||
| - 28,124 3,006 500 |
||||
| 31,630 | ||||
| 31,630 200 6,262 |
||||
| 6,462 | ||||
| 90 | ||||
| 90 | ||||
| 2,625 |
Page 18
North Staffs Operatic Society Ltd Detailed Statement of Financial Activities
| Rates Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Plant and Machinery Bank charges Equipment expensed General insurances Information and publications Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
701 492 57 3,219 412 73 808 608 - - 129 - - 2,030 400 228 628 7,451 40,458 - 863 863 - 863 106,546 107,409 |
- - - - - - - - - - - - - - - - - - - - 31 31 - 31 2,101 2,132 |
701 492 57 3,219 412 73 808 608 - - 129 - - 2,030 400 228 628 7,451 40,458 - 894 894 - 894 108,647 109,541 |
1,178 25 70 |
|---|---|---|---|---|
| 3,898 | ||||
| 368 137 - 1,246 6 440 564 1,999 50 |
||||
| 4,810 | ||||
| 400 413 |
||||
| 813 | ||||
| 16,073 | ||||
| 47,703 - |
||||
| (2,710) | ||||
| (2,710) - |
||||
| (2,710) | ||||
| 111,357 | ||||
| 108,647 |
Page 19
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Adjustment of Profits Computation
Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits
For period 01/01/2023 to 31/12/2023
Page 1
| Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - |
Total Profits - - - |
|---|---|---|---|
| Trading Losses carried back from later period - - - - - |
|||
| Current Period Losses/Deficits used in this Computation against General Profits |
Pre 1st April 2017 |
||
| Post 1st April 2017 |
|||
| Qualifying Donations - |
- - - |
||
| Used Against Total Profits - |
|||
| Charges Surrendered as Group Relief - |
|||
| Group Relief Group Relief for Carried Forward Losses Profits Chargeable to Corporation Tax |
|||
| - |
For period 01/01/2023 to 31/12/2023
Page 2
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
| Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2022 - - 2023 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable - |
Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2022 - - 2023 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable - |
|---|---|
| Losses Memorandum Pre 1 April 2017 Post 1 April 2017 Adjusted Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on IFAs Adjusted Trading Losses NTLR Deficits Property Business Losses |
Non-trading Losses on IFAs - - - - - - |
| Brought Forward - - - - - - - |
|
| Used in this Computation - - - - - - - |
|
| Surrendered for Group Relief - - - |
|
| Current Period - - - - - - - |
|
| Surrendered for Group Relief - - - - - - - |
|
| Carried back to Earlier Period - - - - Terminal loss/April 2020 - March 2022 loss carry back claim? [Y/N] N Carried Forward Losses After Reliefs Taken - - - - - - - Company in a group? [Y/N] N |
For period 01/01/2023 to 31/12/2023
Page 3
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Marginal Relief Calculation
| Financial years beginning 1 April Associated Companies 2022 - n/a - n/a x 2023 - n/a - n/a x Distributions Received to be Included with Profits - |
n/a x n/a = n/a n/a n/a x n/a = n/a n/a Total Marginal Relief = n/a |
|---|---|
For period 01/01/2023 to 31/12/2023
Page 4
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Calculation of Brought Forward Losses Restriction
| Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax | Trading profit - |
Non Trading Profit - |
Total - |
|---|---|---|---|
| Deductions allowance | (5,000,000) | - | (5,000,000) |
| Relevant profits 50% of relevant profits [if relevant profits > 0] Deductions allowance |
- - 5,000,000 5,000,000 - - |
- - - - - - |
|
| - | |||
| - 5,000,000 |
|||
| Relevant maximum post 1 April 2017 brought forward losses available | 5,000,000 | ||
| Total profits in the period Deductions allowance: Post 1 April 2017 brought forward losses claimed |
- - |
For period 01/01/2023 to 31/12/2023
Page 5
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
HM Revenue & Customs
Company Tax Return CT600 (2023) Version 3
for accounting periods starting on or after 1 April 2015
Your Company Tax Return
If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.
The forms in the CT600 series set out the information we need and provide a standard format for calculations.
Company information
| 1 Company name |
North Staffs Operatic Society Ltd | |||
| 2 Company registration number |
05904833 | |||
| 3 Tax reference |
1943018750 | |||
| 4 Type of company |
8 | |||
Northern Ireland
| Put an ‘X’ in the appropriate box(es) below | ||||
| 5 NI trading activity |
6 SME |
|||
| 7 NI employer |
8 Special circumstances |
|||
About this return
This is the tax return for the company named above, for the period below
| This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | |
|---|---|---|---|---|---|---|
| 30 | from DD/MM/YYYY 35 |
to DD/MM/YYYY | ||||
| 01/01/2023 | ct2023v1 | 31/12/2023 | ||||
| Put an ‘X’ in the appropriate box(es) below | ||||||
| 40 | A repayment is due for this return period | |||||
| 45 | Claim or relief affecting an earlier period | |||||
| 50 | Making more than one return for this company now | |||||
| 55 | This return contains estimated figures | |||||
| 60 | Company part of a group that is not small | |||||
| 65 | Notice of disclosable avoidance schemes | |||||
| Transfer Pricing | ||||||
| 70 | Compensating adjustment claimed | |||||
| 75 | Company qualifies for SME exemption | X | ||||
For period 01/01/2023 to 31/12/2023
Page 1
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- About this return continued
| Accounts and computations | |||||
| 80 | I attach accounts and computations for the period to which this return relates | X | |||
| 85 | I attach accounts and computations for a different period | ||||
| 90 | If you are not attaching the accounts and computations, explain why | ||||
| PDF accounts attached with explanation | |||||
| Supplementary pages enclosed | |||||
| 95 | Loans and arrangements to participators by close companies -form CT600A | ||||
| 100 | Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -form |
||||
| CT600B | |||||
| 105 | Group and consortium -form CT600C | ||||
| 110 | Insurance -form CT600D | ||||
| 115 | Charities and Community Amateur Sports Clubs (CASCs) -form CT600E | X | |||
| 120 | Tonnage Tax -form CT600F | ||||
| 125 | Northern Ireland -form CT600G | ||||
| 130 | Cross-border Royalties -form CT600H | ||||
| 135 | Supplementary charge in respect of ring fence trades -form CT600I | ||||
| 140 | Disclosure of Tax Avoidance Schemes -form CT600J | ||||
| 141 | Restitution Tax -form CT600K | ||||
| 142 | Research and Development -form CT600L | ||||
| . . |
|||||
| 143 | Freeports –form CT600M | ||||
| 144 | Residential property developer tax -form CT600N | ||||
| Tax calculation Turnover |
|||||
| 145 Total turnover from trade |
- | ||||
| 150 Banks, building societies, insurance companies and other financial concerns ‘’ |
|||||
| –put an X in this box if you do not have a recognised turnover and have not made an entry in box 145 | |||||
| Income | |||||
| 155 Trading profits |
- | ||||
| 160 Trading losses brought forward set against trading profits |
- | ||||
| 165 Net trading profits –box 155 minus box 160 |
- | ||||
| 170 Bank, building society or other interest, and profits from non-trading loan relationships |
- | ||||
| 172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period |
|||||
For period 01/01/2023 to 31/12/2023
Page 2
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Income continued
| 175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted |
- | |
| 180 Non-exempt dividends or distributions from non-UK resident companies |
- | |
| 185 Income from which Income Tax has been deducted |
- | |
| 190 Income from a property business |
- | |
| 195 Non-trading gains on intangible fixed assets |
- | |
| 200 Tonnage Tax profits |
- | |
| 205 Income not falling under any other heading |
- | |
Chargeable gains
| 210 Gross chargeable gains |
- | |
| 215 Allowable losses including losses brought forward |
- | |
| 220 Net chargeable gains -box 210 minus box 215 |
- | |
| Profits before deductions and reliefs | ||
| 225 Losses brought forward against certain investment income |
- | |
| 230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits |
- | |
| 235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230 |
- | |
Deductions and reliefs
| 240 Losses on unquoted shares |
- | |
| 245 Management expenses |
- | |
| 250 UK property business losses for this or previous accounting period |
- | |
| 255 Capital allowances for the purposes of management of the business |
- | |
| 260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments) |
- | |
For period 01/01/2023 to 31/12/2023
Page 3
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Deductions and reliefs continued
| 263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) |
- | ||
| 265 Non-trading losses on intangible fixed assets |
- | ||
| 275 Total trading losses of this or a later accounting period |
- | ||
| 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 |
|||
| 285 Trading losses carried forward and claimed against total profits |
- | ||
| 290 Non-trade capital allowances |
- | ||
| 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 |
- | ||
| 300 Profits before qualifying donations and group relief –box 235 minus box 295 |
- | ||
| 305 Qualifying donations |
- | ||
| 310 Group relief |
- | ||
| 312 Group relief for carried forward losses |
- | ||
| 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 |
- | ||
| 320 Ring fence profits included |
- | ||
| 325 Northern Ireland profits included |
- | ||
Tax calculation
326 Number of associated companies in this period 327 Associated companies in the first financial year 328 Associated companies in the second financial year 329 Put an ‘X’ in box 329 if the company claims to be charged at the small companies’ rate on any part of its profits or is claiming marginal rate relief
Enter how much profit has to be charged and at what rate
| Financial year (yyyy) |
Amount of profit | Rate of tax % |
Tax | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 330 | 335 | - | 340 | - | 345 | - | ||||
| 350 | - | 355 | 360 | - | ||||||
| 365 | - | 370 | 375 | - | ||||||
| 380 | 385 | - | 390 | - | 395 | - | ||||
| 400 | - | 405 | 410 | - | ||||||
| 415 | - | 420 | 425 | - |
For period 01/01/2023 to 31/12/2023
Page 4
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Tax calculation continued
| Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 | 430 | - | ||
| Marginal relief | 435 | - | ||
| Corporation Tax chargeable -box 430 minus box 435 | 440 | |||
Reliefs and deductions in terms of tax
| 445 Community Investment Relief |
- | ||
| 450 Double Taxation Relief |
- | ||
| 455 Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim |
|||
| 460 Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later period |
|||
| 465 Advance Corporation Tax |
- | ||
| 470 Total reliefs and deduction in terms of tax -total of boxes 445, 450 & 465 |
- | ||
| Coronavirus support schemes and overpayments (see CT600 guide for definitions) | |||
| 471 Coronavirus Job Retention Scheme (CJRS) received |
- | ||
| 472 CJRS entitlement |
- | ||
| 473 CJRS overpayment already assessed or voluntary disclosed |
- | ||
| 474 Other coronavirus overpayments |
- | ||
| Energy profits levy | |||
| 986 Energy (Oil and Gas) profits levy (EOGPL) amounts liable |
- | ||
| Calculation of tax outstanding or overpaid | |||
| 475 Net Corporation Tax liability – box 440 minus box 470 |
- | ||
| 480 Tax payable on loans and arrangements to participators |
- | ||
| 485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A |
|||
| 490 Controlled Foreign Companies (CFC) tax payable |
- | ||
| 495 Bank levy payable |
- | ||
| 496 Bank surcharge payable |
- | ||
For period 01/01/2023 to 31/12/2023
Page 5
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Calculation of tax outstanding or overpaid continued
| 497 Residential property developer tax (RPDT) payable |
- | ||
| 500 CFC tax, bank levy and bank surcharge payable -total of box 490, 495, 496 and |
- | ||
| 497 | |||
| 501 EOGPL payable |
- | ||
| 505 Supplementary charge (ring fence trades) payable |
- | ||
| 510 Tax chargeable -total of boxes 475, 480, 500, 501 and 505 |
- | ||
| 515 Income Tax deducted from gross income included in profits |
- | ||
| 520 Income Tax repayable to the company |
- | ||
| 525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515 |
- | ||
| 526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474 |
- | ||
| minus boxes 472 and 473 | |||
| 527 Restitution tax |
- | ||
| 528 Self-assessment of tax payable – total of boxes 525, 526 and 527 |
- | ||
| Tax reconciliation | |||
| 530 | Research and Development credit | - | |
| 535 | (Not currently used) | ||
| 540 | Creative tax credit | - | |
| 545 Total of Research and Development credit, and creative tax credit –total box 530 to 540 |
- | ||
| 550 | Land remediation tax credit | - | |
| 555 | Life assurance company tax credit | - | |
| 560 Total land remediation and life assurance company tax credit –total box 550 and 555 |
- | ||
| 565 Capital allowances first-year tax credit |
- | ||
| 570 Surplus Research and Development credits or creative tax credit payable –box 545 minus box 525 |
- | ||
| 575 Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570 |
- | ||
For period 01/01/2023 to 31/12/2023
Page 6
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
- Tax reconciliation continued
| 580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575 |
- | |
| 585 Ring fence Corporation Tax included |
- | |
| 586 NI Corporation Tax included |
- | |
| 590 Ring fence supplementary charge included |
- | |
| 595 Tax already paid (and not already repaid) |
- | |
| 600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595 |
- | |
| 605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565 |
- | |
| and 595 minus 525 | ||
| 610 Group tax refunds surrendered to this company |
- | |
| 615 Research and Development expenditure credits surrendered to this company |
- | |
Exporter information
| During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? |
||||||||
| 616 Yes - goods |
617 Yes – services |
618 | No – neither | |||||
| Indicators and information | ||||||||
| 620 Franked investment income/Exempt ABGH distributions |
- | |||||||
| 625 Number of 51% group companies |
- | |||||||
| Put an ‘X’ in the relevant boxes, if in the period, the company: | ||||||||
| 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations |
||||||||
| 631 should have made (whether it has or not) instalment payments as a very large company (Instalment Payments) Regulations |
under the Corporation Tax | |||||||
| 635 is within a group payments arrangement for the period |
||||||||
| 640 has written down or sold intangible assets |
||||||||
| 645 has made cross-border royalty payments |
||||||||
| 647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income |
- | |||||||
For period 01/01/2023 to 31/12/2023
Page 7
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
Information about enhanced expenditure
Research and Development (R&D) or creative enhanced expenditure
| 650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company |
||||
| 655 Put an ‘X’ in box 655 if the claim is made by a large company |
||||
| 656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted |
||||
| 657 Put an ‘X’ in box 657 to confirm that an additional information form has been submitted |
||||
| 659 R&D expenditure qualifying for SME R&D relief |
- | |||
| 660 | R&D enhanced expenditure | - | ||
| 665 | Creative enhanced expenditure | - | ||
| 670 R&D and creative enhanced expenditure - total box 660 and 665 |
- | |||
| 675 R&D enhanced expenditure of an SME on work subcontracted to it by a large company |
- | |||
| 680 Vaccine research expenditure |
- | |||
| Land remediation enhanced expenditure | ||||
| 685 Enter the total enhanced expenditure |
- | |||
For period 01/01/2023 to 31/12/2023
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Information about capital allowances and balancing charges
Allowances and charges in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 690 | - | ||||
| Machinery and plant - super-deduction | 691 | - | 692 | - | ||
| Machinery and plant - special rate allowance | 693 | - | 694 | - | ||
| Machinery and plant - special rate pool | 695 | - | 700 | - | ||
| Machinery and plant - main pool | 705 | - | 710 | - | ||
| Structures and buildings | 711 | - | ||||
| Business premises renovation | 715 | - | 720 | - | ||
| Other allowances and charges | 725 | - | 730 | - | ||
| Capital allowances | Disposal value | |||||
| Electric charge-points | 713 | - | 714 | - | ||
| Enterprise zones | 721 | - | 722 | - | ||
| Zero emissions goods vehicles | 723 | - | 724 | - | ||
| Zero emissions cars | 726 | - | 727 | - | ||
Allowances and charges not included in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 735 | - | ||||
| Structures and buildings | 736 | - | ||||
| Business premises renovation | 740 | - | 745 | - | ||
| Machinery and plant - super-deduction | 741 | - | 742 | - | ||
| Machinery and plant - special rate allowance | 743 | - | 744 | - | ||
| Other allowances and charges | 750 | - | 755 | - | ||
| Capital allowances | Disposal value | |||||
| Electric charge-points | 737 | - | 738 | - | ||
| Enterprise zones | 746 | - | 747 | - | ||
| Zero emissions goods vehicles | 748 | - | 749 | - | ||
| Zero emissions cars | 751 | - | 752 | - | ||
For period 01/01/2023 to 31/12/2023
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Qualifying expenditure
| 760 Machinery and plant on which first year allowance is claimed |
- | |
| 765 Designated environmentally friendly machinery and plant |
- | |
| 770 Machinery and plant on long-life assets and integral features |
- | |
| 771 Structures and buildings |
- | |
| 772 Machinery and plant - super-deduction |
- | |
| 773 Machinery and plant - special rate allowance |
- | |
| 775 Other machinery and plant |
- | |
Losses, deficits and excess amounts
Amount arising
| Amount | Maximum available for surrender as group relief |
|||||
| Losses of trades carried on wholly or partly in the UK |
780 | - | 785 | - | ||
| Losses of trades carried on wholly outside the UK |
790 | - | ||||
| Non-trading deficits on loan relationships and derivative contracts |
795 | - | 800 | - | ||
| UK property business losses | 805 | - | 810 | - | ||
| Overseas property business losses | 815 | - | ||||
| Losses from miscellaneous transactions | 820 | - | ||||
| Capital losses | 825 | - | ||||
| Non-trading losses on intangible fixed assets | 830 | - | 835 | - | ||
Excess amounts
| Amount | Maximum available for surrender as |
|||||
| group relief | ||||||
| Non-trading capital allowances | 840 | - | ||||
| Qualifying donations | 845 | - | ||||
| Management expenses | 850 | - | 855 | - | ||
For period 01/01/2023 to 31/12/2023
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Northern Ireland information
| 856 | Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits |
- | |
| 857 | Amount of group relief claimed which relates to NI trading losses used against NI trading profits |
- | |
| 858 | Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits |
- | |
Overpayments and repayments
Small repayments
| 860 | Do not repay sums of | - | or less. | ||
| Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box. |
|||||
| Repayments for the period covered by this return | |||||
| 865 | Repayment of Corporation Tax | - | |||
| 870 | Repayment of Income Tax | - | |||
| 875 | Payable Research and Development tax credit | - | |||
| 880 | Payable Research and Development expenditure credit | - | |||
| 885 | Payable creative tax credit | - | |||
| 890 | Payable land remediation or life assurance company tax credit | - | |||
| 895 | Payable capital allowances first-year tax credit | - | |||
Surrender of tax refund within group
Including surrenders under the Instalment Payments Regulations.
| Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. | Including surrenders under the Instalment Payments Regulations. |
|---|---|---|---|---|---|
| 900 | The following amount is to be surrendered | - | |||
| Put an 'X' in the appropriate box(es) below | |||||
| the joint Notice is attached | 905 | ||||
| or | |||||
| will follow | 910 | ||||
| 915 | Please stop repayment of the following amount until we send you the Notice | - | |||
For period 01/01/2023 to 31/12/2023
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Bank details (for person to whom a repayment is to be made)
| 920 | Name of bank or building society | ||||||||
| 925 | Branch sort code | ||||||||
| 930 | Account number | ||||||||
| 935 | Name of account | ||||||||
| 940 | Building society reference | ||||||||
Payments to a person other than the company
| 945 | Complete the authority below if you want the repayment to be made to a person other than the company | ||
| I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.) | |||
| 950 | of (enter company name) | ||
| 955 | authorise (enter name) | ||
| 960 | of address(enter address) | ||
| Postcode | |||
| 965 | Nominee reference | ||
| to receive payment on company's behalf | |||
| 970 | Name | ||
Declaration
Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
| 975 | Name | ||||
|---|---|---|---|---|---|
| G BRIAN | |||||
| 980 | Date DD/MM/YYYY | ||||
| 28/02/2024 | 28/02/2025 | ||||
| 985 | Status | ||||
| DIRECTOR & TREASURER | |||||
For period 01/01/2023 to 31/12/2023
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HM Revenue & Customs
Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015
Guidance
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.
Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.
Company information
| E1 | Company name | North Staffs Operatic Society Ltd | ||
| E2 | Tax reference | 1943018750 | ||
| Period covered by this supplementary page (cannot exceed 12 months) | ||||
| E3 | from DD/MM/YYYY | 01/01/2023 | ||
| E4 | to DD/MM/YYYY | 31/12/2023 | ||
Claims to exemption (this section should be completed in all cases)
| Charity/CASC repayment reference | E5 | ||||
| Charity Commission registration number, or Scottish Charity number (if applicable) |
E10 | 1118404 | |||
| Put an ‘X’ in the relevant box if during the period covered by these supplementary pages: | |||||
| The company was a charity/CASC and is claiming exemption from all tax on all or part of its income and |
E15 | X | |||
gains (Also put an ‘X’ in box E15 if the company was a charity/CASC but had no income or gains in the period) |
|||||
| All income and gains are exempt from tax and have been will be applied for charitable or qualifying purposes |
E20 | X | |||
| , , only |
|||||
| Some of the income and gains may not be exempt or have not been applied for charitable or qualifying |
E25 | ||||
purposes only, and I have completed form CT600 |
|||||
| I claim exemption from tax | |||||
| Name | E30 | G BRIAN | |||
| Status | E35 | DIRECTOR & TREASURER | |||
| Date_DD/MM/YYYY_ | E40 | 28/02/2024 | |||
For period 01/01/2023 to 31/12/2023
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Repayments
To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax
Information required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
| Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |
|---|---|---|---|
| Type of income | Amount | ||
| Enter total turnover from exempt charitable trading activities | E50 | 41,321 | |
| Investment income - exclude any amounts included on form CT600 | E55 | 31 | |
| UK land and building - exclude any amounts included on form CT600 | E60 | - | |
| Gift Aid - exclude any amounts included on form CT600 | E65 | - | |
| From other charities - exclude any amounts included on form CT600 | E70 | - | |
| Gifts of shares or securities received | E75 | - | |
| Gifts of real property received | E80 | - | |
| Other sources (not included above) | E85 | - | |
| Total of boxes E50 to E85 | E90 | 41,352 | |
| Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages | |||
| Type of expenditure | Amount | ||
| Trading costs in relation to exempt charitable activities (in box E50) | E95 | 33,007 | |
| UK land and buildings costs in relation to exempt charitable activities (in box E60) |
E100 | ||
| All general administration/governance costs | E105 | 7,451 | |
| All grants and donations made within the UK | E110 | - | |
| All grants and donations made outside the UK | E115 | - | |
| Other expenditure not included above, or not used in calculating figures entered on the form CT600 |
E120 | - | |
| Total of boxes E95 to E120 | E125 | 40,458 | |
For period 01/01/2023 to 31/12/2023
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Information required
| Charity/CASC assets | ||||||||
| Disposals in period | Held at the end of the period | |||||||
| (total consideration received) | (use accounts figures) | |||||||
| Tangible fixed assets | E130 | - | E135 | 811 | ||||
| UK investments | E140 | - | E145 | - | ||||
| (excluding controlled companies) | ||||||||
| Shares in, and loans to, controlled companies |
E150 | - | E155 | - | ||||
| Overseas investments | E160 | - | E165 | - | ||||
| Loans and non-trade debtors | E170 | - | ||||||
| Other current assets | E175 | 109,130 | ||||||
| Qualifying investments and loans | E180 | |||||||
| Applies to charities only. See CT600 guide | ||||||||
| Value of any non-qualifying investments and loans | E185 | - | ||||||
| Applies to charities only. See CT600 guide | ||||||||
| Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period |
E190 | - | ||||||
| . | ||||||||
For period 01/01/2023 to 31/12/2023
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UTR: 1943018750
Corporation Tax Return for Period 01/01/2023 to 31/12/2023 for North Staffs Operatic Society Ltd
Corporation Tax Payment Schedule
Corporation Tax Payment Schedule
| Corporation tax due after deduction of any income tax | Corporation tax due after deduction of any income tax | 0.00 |
|---|---|---|
| Tax credits | 0.00 | |
| Tax already paid | 0.00 | |
| Tax outstanding | 0.00 | |
| l payment date (non-quarterly payer) | ||
| Balancing payment | 01 October 2024 |
Normal payment date (non-quarterly payer)
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