**EAST BERKSHIRE OPERATIC SOCIETY** Registered Charity No. 1140993
**TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**East Berkshire Operatic Society** Registered Charity No. 1140993 **Trustees' Report for the year ended 31 December 2022**
The Trustees present their annual report and financial statements for the year ended 31 December 2021.
East Berkshire Operatic Society ("the Society") is an association governed by its Constitution. Founded in 1952 it was granted charity status on 2 February 2011. The members of the executive committee are Trustees of the Charity and are appointed by the members annually. The Trustees during the year under review and to the date of this report were:
Natalie Hayllor (Chairman) James Lole (Treasurer) Amy Williams (Secretary) Duncan Bruce Peter Hider Amy Cowie Kirsty McDougall Ashleigh Wells (resigned March 2022) Gillian Reid Robyn Parton (appointed March 2022)
In addition, Andrew Cooper (Company Stage Manager) was a co-opted member of the committee (but not a Trustee) during the year.
## **Objectives and Activities**
As stated in the Society's constitution, the objects of the Society are: "to educate the public in dramatic and operatic arts and to further the development of public appreciation and taste in the said arts. Such charitable purposes for the public benefit are exclusively charitable, according to the laws of England and Wales, as the trustees may from time to time determine."
The Trustees have regard to the guidance issued by the Charity Commission on public benefit and
During the year, the country continued to return to normal following the lifting of social distancing guidance issued by the UK Government in response to the Covid-19 pandemic and, as a result, the Society was able to return to presenting a full programme of shows to the public.
## **Policy on Reserves**
The Society's general reserves, accumulated from prior years' surplus of income over expenditure are retained and utilised in the activities of the Society and the maintenance of its premises for the benefit of the members and the wider local community. From time to time, the committee may allocate funds towards a specific project for the improvement of the Society's premises or facilities. Where the project extends beyond the accounting period these funds are maintained as a separate designated fund.
Otherwise, the charity has no restricted or endowed reserves.
## **Achievements and Performance**
At the Wilde Theatre, we presented a production of Sandy Wilson's "The Boy Friend" in May and in November one of the first amateur productions of the Mel Brooks musical "Young Frankenstein". Both shows were enormously enjoyed by audiences and press reviewers. However, despite a huge marketing effort on social media and the more traditional avenues, ticket sales were disappointing at 35% and 50% of maximum capacity respectively. This meant that despite keeping production costs within our normal budgets the shows returned a deficit of expenditure over income of £9,155 and £5,419 respectively.
At the Pinewood Theatre, we presented the play "Curtain Up!" in March which returned a surplus of £1,109. In September we attempted another "first" for the Society, staging a production of "A Slice of Saturday Night" to be rehearsed and performed in a 24 hour period. Rehearsals started at 2.30pm on the Friday and there were two performaces at 2.30pm and 7.30pm on the Saturday. Owing to only having two performances, ticket sales were lower than might be usual for a run of 4 or 5 shows. A very modest surplus of £77 was generated. However it was a fantastic (albeit tiring) experience for all involved.
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**East Berkshire Operatic Society** Registered Charity No. 1140993 **Trustees' Report for the year ended 31 December 2022 (continued)**
Our summer show was the musical "25th Annual Putnam County Spelling Bee" which was performed at The Whitty Theatre in Wokingham. This was a new venue for us having a capacity of 176 seats meaning it fits between the Pinewood Theatre (75 seats) and the Wilde Theatre (300 seats) allowing us to present more expansive shows than we would be able to at Pinewood without the much larger cost commitment of the Wilde. The show was well received by audiences. However again, ticket sales were disappointing at 37% of capacity and resulted in a small deficit of £870.
As reported last year, operating in the hospitality and leisure sector we were eligible for several phases of Covid-19 related government grant administered by Wokingham Borough Council. Early in 2022 we received a final grant of £2,667. In total we therefore received some £18,500 of grants to support leisure activities which were unable to operate during the pandemic. This assistance has enabled us to continue to run the Pinewood premises and to return to presenting shows. As reported above, ticket sales have been disappointing during the year and we hope that audiences will feel more confident to return to theatres in 2023.
Membership subscriptions and support from Patrons are our life blood to contribute much needed income towards the running costs of the Society and the upkeep of the Society's clubhouse and theatre at Pinewood in Wokingham. It was good to see that the level of new and renewed memberships at all levels have returned to pre-Covid levels.
The Pinewood Theatre, which is the home of the Society, operates as the social hub and rehearsal space for members. It is also a fully licenced theatre for the Society to present several of its own shows each year and is regularly hired to other local community groups involved in the Arts.
Overall, 2022 was a challenging year financially. Audiences for our shows have not returned to pre-pandemic levels meaning that we need to be very careful with our show choices and production spend over the next couple of years to ensure we can maximise surplus of income over expenditure in order to cover the ongoing running costs of the Society and return reserves to the levels required to fund our normal programme of shows.
On behalf of the Trustees
**Amy Williams** Secretary
Date:
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Registered Charity No. 1140993 **Income and Expenditure Account for the year ended 31 December 2022**
## **East Berkshire Operatic Society**
|**Income**
Productions
Membership subscriptions
Pinewood
Social and fund raising activities
Local government grant
Donations & other income
**Expenditure**
Productions
Cancelled productions costs
Pinewood
Administration
Social and fund raising activities
Surplus/(Deficit) before depreciation
Depreciation
**Surplus/(deficit) for the year**
**Balance Sheet at 31 December 2022**
**Fixed assets (see page 4)**
Leasehold improvements
Society equipment
**Current assets**
Bank and cash
Debtors (sale of YF set)
Prepayments
**Current liabilities**
Creditors
Hire deposits
Deferred income
**Net current assets**
**Net assets**
**Represented by**
General reserve brought forward
Surplus/(deficit) for the year
**General reserve carried forward**|**£**
**£**
**41,472**
**4,658**
**3,468**
**3,155**
**2,667**
**1,965**
**57,385**
**55,730**
**0**
**11,360**
**2,340**
**3,180**
**72,610**
**(15,225)**
**(3,742)**
**(18,967)**
**17,887**
**1,264**
**19,151**
**7,642**
**1,000**
**3,077**
**11,719**
**271**
**100**
**780**
**1,151**
**10,568**
**29,719**
**48,686**
**(18,967)**
**29,719**|**_£_**
**_£_**
_15,318_
_1,791_
_789_
_3,590_
_16,907_
_4,659_
_43,054_
_20,237_
_570_
_10,084_
_1,897_
_1,863_
_34,651_
_8,403_
_(3,691)_
_4,712_
_21,208_
_1,111_
_22,319_
_22,705_
_0_
_4,497_
_27,202_
_0_
_200_
_635_
_835_
_26,367_
_48,686_
_43,974_
_4,712_
_48,686_
**_2021_**|
|---|---|---|
**Natalie Hayllor**
**James Lole**
Chairman
Honorary Treasurer
Approved by the Trustees on
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**East Berkshire Operatic Society** Registered Charity No. 1140993 **Production Results**
**----- Start of picture text -----**
The Young Wilde Total
Boy Friend Frankenstein
Income
Ticket sales 11,536 17,296 28,832
Programme sales 264 441 705
Programme advertising 80 130 210
Sale of set - 1,000 1,000
Sale of t-shirts 138 399 537
12,018 19,266 31,284
Expenditure
Theatre Hire 3,720 5,738 9,458
Royalties, scripts, scores 5,738 4,389 10,127
Production Team 2,700 2,700 5,400
Orchestra 2,240 2,240 4,480
Scenery & Transport 2,007 3,442 5,449
Properties 154 237 391
Lighting 1,646 1,667 3,313
Sound - - -
Costumes - 311 311
Publicity 519 739 1,258
Programme printing 761 514 1,275
Cost of t-shirts 118 399 517
Other show costs 100 223 323
Ticket sales costs 1,470 2,086 3,556
21,173 24,685 45,858
Surplus/(Deficit) (9,155) (5,419) (14,574)
Slice of
Curtain Up! Spelling Bee Saturday Night Other Total Grand Total
Income
Ticket sales 1,620 5,838 1,545 9,003 37,835
Programme sales - - - - 705
Programme advertising - - - - 210
Sale of set - - - - 1,000
Bar sales - 1,099 - 1,099 1,099
Sale of t-shirts - 86 - 86 623
1,620 7,023 1,545 10,188 41,472
Expenditure
Theatre Hire - 2,750 - 2,750 12,208
Royalties, scripts, scores 411 1,784 936 3,131 13,258
Production Team - 500 - 500 5,900
Orchestra and Rehearsal Pianist - 1,080 100 1,180 5,660
Scenery & Transport 60 65 - 125 5,574
Properties - 155 - 155 546
Lighting - 500 - 500 3,813
Sound - - 28 28 28
Costumes 40 - - 40 351
Publicity - 203 22 225 1,483
Programme printing - - - - 1,275
Bar purchases - 389 - 389 389
Cost of t-shirts - 86 - 86 603
Other show costs - - 285 285 608
Ticket sales costs - 381 97 478 4,034
511 7,893 1,468 9,872 55,730
Surplus/(Deficit) 1,109 (870) 77 316 (14,258)
**----- End of picture text -----**
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**East Berkshire Operatic Society** Registered Charity No. 1140993 **Notes to the Accounts for the year ended 31 December 2022**
## **Accounting Policies**
The accounts are prepared on a receipts and payments basis in accordance with guidance issued by the Charity Commission subject to the following exceptions.
Debtors are recognised for income receivable from activities undertaken by the Society in the year and which have been received subsequent to the end of the year.
Creditors are recognised where the Society has an obligation and the relevant charges have been agreed and communicated by the counterparty but remain unpaid at the year end.
All of the Society's reserves represent unrestricted funds with the exception of amounts designated by the committee for specific capital projects.
## **Pinewood Development and Tangible Fixed Assets**
|Leasehold improvements
**Cost**
At 1 January 2022
Additions
At 31 December 2022
**Accumulated depreciation**
At 1 January 2022
Depreciation charge for the year (5% of cost)
At 31 December 2022
**Net Book Value**
At 31 December 2022
At 31 December 2021
Society equipment
**Net Book Value at 1 January 2022**
Additions in the year
Less: Depreciation charge for the year (25% of NBV)
**Net Book Value at 31 December 2022**|**£**
66,413
0
66,413
45,205
3,321
48,526
17,887
21,208
1,111
574
(421)
1,264|
|---|---|
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**Independent Examiner's Report to the Trustees of East Berkshire Operatic Society ('the Society')**
I report on the accounts of the Society for the year ended 31 December 2022, which are set out on pages 3 to 5.
## **Respective responsibilities of Trustees and Examiner**
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under s144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under s145 of the 2011 Act;
- to follow the procedures laid down in the general directions given by the Charity Commission under s145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's statement**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## **Independent Examiner's statement**
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
- the accounting records were not kept in accordance with s130 of the 2011 Act; or
- the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## ~~**Gerard McCormack**~~
Wokingham, Berkshire
Date:
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