## **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|
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
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
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
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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
Page 6
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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
Page 7
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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
Page 8
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## **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
Page 9
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IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## 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
Page 10
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## **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
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
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
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
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
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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
Page 7
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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
Page 8
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## **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
Page 9
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## 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
Page 10
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
IRmark: RMR3WGOC4HXDONXUI6N4RU4GQOX7FBZE
## **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
North Staffs Operatic Society Ltd (UTR: 1943018750) - Prepared by: Dingle Lane on 17/02/2024 at 18:01
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