REGISTERED cOmPAy liIT%IBER.. 07756429 IEn%land M'ales) REGISTERED CH.4RITI NLIMBER: 1148939 Rert of ibe Trustct5 Unaudittd FinnciAI Stalemtnts for the YeAT Ended 3111h November 21125 for West Green House Opera Limited IA ¢ompny Ilmlted bv
West Green House Opera Limited (a company limited by guarantee)
Contents of the Financial Statements for the Year Ended 30th November 2025
| Page | |
|---|---|
| Report of the Trustees | 1to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 to 11 |
| Cash Flow Statement | 12 |
| Notes to the Cash Flow Statement | 13 |
| Notes to the Financial Statements | 14to20 |
West Green House Opera Limite la tothpthy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 The trustees who are also direaors of the charity for the pUrSeS of the Companies Aci 21K)6. present tiieir rew>rt widi the tinancial Stslemenis of Ihe charity for the year ended 30th Noiember 2075. The rn5[5 hae adopred ihe prOlS1On5 of Accounting and Reponins by Charirics.. Siaiemcni of Recommended Prncrice applicable to ehariijes prcparing rhcir ccounts Jn aLcordancL' with the Financial Rcwrtln8 Sthndqrd applLcable its the UK and Republic of Ireland IFRS 1021 leftellive l Jgrtufjry 20191. OBJF.CTIVF.S AND ACTII'ITIES Objectives Aims The charity's main obJ1v¢S are: To advance #nd proTnoie the education ofthe Ewblic by perforniing IKbth wo$ from the standard operdtic repert¢>ire as well as little know works which deserve gre4tcr publicity. To cnLoura8c ihc understanding and appreLiaiion of itLiS an fonn. in particular. bui not exclusively. througli the pr¢s¢'niaiion of publi¢ p¢YfomMn¢¢s of owra. music. IlrI> aNI Masr¢I8S. To provide a pcrfthmiic ncc plaifthmi for young a1 ¢mcrging artis1$ 10 bonc and p¢rfcci ihcir Craft ai a lime whcn such cxpLriLn¢e in laT¥cr IhcatTe% und 0ra hou¥c% is b¢¢otning s¢ar¢¢ du¢ 10 thc lack of arts. funding gciicrnlly. To providc menluring for such young and emLrygLn8 artists by giving them acce. IM)th on Ihc siagc and in rclicarsol. to ¢StablIshL profLssional sing¢TS and dir¢clors arml th¢ chanc¢ io rwforni wiih sh 'Xri¢ncd collLasiuLS in public. Publle benefit ThL havL rLIcTrul lo ihl guidanic ioniainLyJ in ihL Charity Cwnrnl%10n'5 gcncral gui4JanLL un publiL bL'nLIIT whLn rLviLwing IhL and objiLIivLS ofihL' Lhariiy and iii planniiig fuiurl aLlivillL. lil Piiniiular IhL IruslLLS LonsidLr how planned aciiviiies will conlribuie io the ainLS al objetiivts Ihai haNE Fen set. The ItU8ice% kli¢i'¢ that th¢y fijlfil th¢s¢ objcctivoi through thc ¢h8n"IYs lrnI a¢iiviii¢s in th¢ %t8ying of OP¢T# pcrtonnanL¢g that ar¢ mad¢ oI'0ilabl¢ 10 Ihc g¢n¢ral public at an affordabl¢ ¢051 and by th¢ Incntonng of young and LmLrgping urtlSl&, In partirular Ihc Lharily crKouragcs a youn¥cr g¢n¢rnlioii lo cxpcricncc opcra by 017iTing any tickLtb unsuld closc Iv Ihc yroMiancc dalc lo undcr ?Ss al a di5counlcd pricc of£25. Page I
West Green House Opera Limite la tothpthy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 ACHIEVEMENTS.4ND PERFORMANCE Charitable xttivities INoiwiihsydnding ihe faci the SLqrt of 2025 was IINle wliijcally or economically Ihan 2024, we were still eagerly I{kin¥ fotwatd with tnuLh pnde atKI ¢Ththu%iL%tn our Silvet Annji'epthry S¢L%on in JY 20251 It 15 difficult to COTnpr¢h¢nd ju51 how far we Green HO has COTne since those Iiumble beginiiings 25 years ago when our indefatigable Founder. Marylyn Abknll. stsged Ihe firsi orrn perfonnance for a gathcTing of friends iii a small marque¢ ai the side of her Fauiiful Quttn Anne Coun residence. wvin8 its name io what later be£4me West Grccn HousL Opcrd. Havin¥ acquired chaTiiable Stslus aNI with ils Ptimary rtmii provide youn¥ and emer¥in¥ artisis w'ith a much needed, nurturing platf()rtn fr(im whi¢h ttb hone their ¢ofi before lrying their wiDg% in lar¥er. nalional and inlenthiic)nal theutr¢%. Wc%i Circcn HoLL%C npcra 1% proud to have b¢¢n the 5wTring swne for a g(xyJly Thuinb¢T of those artists. who have since gonc on lo truly intcmaiional carcers. The secondary bui no l¢ss imponani aim orth¢ Charity i8 MthxlL n¢w¢om¢r& young and not so yowiy. io th¢ glory of the ()PLraii¢ art fottn by o(Yering a rang¢ of p)pular. w¢ll known o]ms from Moi2n k) Sondheiiii $can¢d willi rnrely hL•rd gcm.q from somc of th¢ gteaiui comrA)seN oftcn in conjunciion wilh lh¢ highly re9Cl¢d Opcra Rara. Add tts Ihi4 thL ()pira Ciiilu which hEL% now immeTL4ely p)pular fiKlurc in our roTh)i¢¢ calthdaT. c4pcLially iviih uur"loLals" and w¢ truly believe we have something foreverybody. In 21125. to mi& rk IhL' vLry 116? of WL%i (ireL'li House ()rm. w¢ dLYidLid io Sth¥L all bar one uf our PT<xIuLlions iii Marylyn's oriuinal l()cation next 10 We%1 (ireen I lou%e and which oi'er the years has come 10 be knOn 'Tlie Green ThLair¢" on ac¢ouni of il% naturally ii¢r¢d %¢iiing, SUOut4 by thll trtt%.' and hcdg¢4, W8cth¢r forniing a naiural amphiihcatrc in which to cr¢ci Ihc audiiorium. HowLvLr. in urdir lo rnpliLalc ihL "W(Trw faLl0 of thc OPLn air LJkLsidc ThIr¢ of prcvious SLUSons. wi¢J i115pirLd by the %anla Fe Opera Theaire. we decided i(Tr leave open ihe rvdr of the a1lIariuM li) reveal Ihe full kTIDry of Wesi Cireen Floe, il%Llf fnrming a SPLciacular baekdmp io 'cry pnMIucii4)n and eapablc (Trf hcin¥ Iransfi)micd by iniiovaiive li¥hiing into ¢v¢rything from Macbcth'$ C11¢ to th¢ bhadow¢d Bard¢ns of Count and Countes¥ Almavivo. Thi& pwvcd bc a hugc hil with 1h lh¢ audi¢rK¢ and lh¢ crcalivcslpcrfonT)crs alikc. Thc arvuslic was 11)iraLulously UE)impaircd by Ihc opcn cndcd p¥rlornJancc spacc and wc wcrc 1]rCforc sparcd Ihc not 1iicon5idcrablc c051 of Jnikiii Ihc %ingcr8 and orche%trd: .wmcihing which 15 esseniial when perfomiing outdoors on Ihc Lakc. It al80 allowed our directors and dL%L8ncrs 10 expand their crcaiivc %'ision beyond the acDJal sts8e with the acllon eonlinuin8 even aftcr thc in¥in¥ of d pdrtlLuldr aria or en%emble came 10 an Lmd. In addiliort lo Ihc GT¢¢n Th¢al. w¢ also ¢rtti¢d a 5mall¢r 51ag¢ on th¢ 151Jnd on ih¢ L3k¢ s(F thai our audicnrc wuld ¢xp¢rience the true ver5a¢ility of Wcsi (ircen GardS a p¢rfortTwrKe venuc. Thi5 allow us lo extend tlie shared undcrcovcr area 'hICh then doubled as both a second. mor¢ inlima audience pai'ilion and a150 a5 a Stylish rsOnal dining spacc, with the audicncc and dincTS bcing cniiTcIy PToiccicd from the clcmcnts. Q-ombining thi5 U5a8c in onc space also allowcd 10 brin8 back ihc exquisitc Raj Tenis kn their ori8inal t)sitionS arou1 thc Lake. Oni* again, w¢ abl¢ Iv (TrtT¢r vur guests muliiplr dining (wiiotis. rdn¥irt¥ frvm hathdmad¢ W¢¥1 Gi¢¢n pirni¥s Iv ¢njoyed in the Raj T¢nLs. th¢ shared und¢troi¢r 5pa¢¢ and multipl¢ 5mallv. pictureU< throughout th¢ Gardens. And foT thos¢ wshing lo enjoy ihe complete 1I'¢5t Green eKp¢rieTKe. therr We the iniiovative, Te5tauraDt-styl¢ platters, served ai beautifully laid ar dressd tsbles ill the magnificenl, flo.er-filjed GrehoUSe5. And, as the icing on this 25th Anniversary cake. when evening fe]L there w&s the magic of even more spectacular illiiminalions throu¥houi the Gardens and Ihe Lakeside. No ii"on41er one Critic wnme "Wesl Gjwi House would have to be i)n anyone'.s.%hort li%t for the mi)si i)eautiful swnmerojm ienue Ln the county" To rnaTk OUT historic AnniveT5arY in a tTraTtner befithng, we assembled a t¥uly ¢cltiC and appTY)priately statry Season which celebrated all that we have ach]'eTred over 25 )'ear& bruLgiDg back maDy of our fonller young artists who have sillce gone on to perfonn at loftier heigbts. Page 2
West Green House Opera Limite
la tothpthy limittd bv guardntee
Report of the Trustees
for the Year Ended Joth November 2025
We opened on the Lake lih a m1-S1ged FKrforrnance of Bellini's irautiful I¢ rarely o[led '] Capuleti e I
Montecchi"; a re-telling of the iimeless 'Romeo and Juliffl" wilh Fflur Wyn rewrning for the role of Juliet. Fflur fir51
sang for us ¥ years ago, with an unforgettable perfomiance as Cunegonde in Bemsiein's comic Inasrerpiece. "C'andide"
The Wesi Green Orchestrd was condiicied by our old fricnd, John Andre's. now one of the mosr soughi after Briiish
conductors and now a rcgularai Wcsi Green.
RiLhId Siuder unL¢ iigain w(Kk¢d his inimitsbl¢ Tna¥iL. Ik¥iwiing diTeLtin¥ il new PflKIuLiiL)n vf V¢Tdi's ¢)Y
51erpiece 'Macb¢th" Wilh W¢si Green House Iransfortned by innovative lighting in a bTooding castle-siyle
backdrop in the first half and laier. a5 daTkne&s fell a mily eerie -moNing" Ilurnhani Wood. die audience Th'ere eiiihralled.
Once again, we hosied a mix of newcomers io WGIIO and forner alumni lincluding our owi Thomas Llwin standing in
for an indisposcd Malcolm.) w'hose sthrs are very fimily in the &seendaney. Singing and aciing (he iiilc role quite
InabtnitlLLnily was JLan-KnslOt' Bouton. mai¢W rtllY '11b another young nLLI)Mtr io Wesi GrL.n, Mari Wyn
Willillm, vocally pll#L.UlaT aod dan¥Lrously olluTir)¥ as Lady Maclth. th¢ &pidcT ai IhL' ¢¢otr¢ of thi bl
West Green House Opera Limite la tothpthy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 ACHIEVEMENTS.4ND PERFORMANCE Fundr9151ti% Attivitits Followirtg its dLYision irt 2024 10 move away from an Annual Funthxisirtg Cjaia and ihercby avoiding the risk of h&ing tv r¢ly un a %ingl¢ evenin¥ lu rdi%e th¢ sum bud¥d¢d fur yeat. we held a i'JTiety vf smaller ¢venL4 with the aim of rai¥ing stnoller Tnor¢ fr¢qu¢ntly a[ frorn an itKreased nujnber ofw>l¢ntial (lonors. Apart fToin lh¢ r¢¥ulaT. intirnut¢ Sunday Lunches h05ted by Marylyn ai We51 Green H( ihroughoui the Spring and earlj SuinTner. Tnosl of tliese fijndraising events look place in ar around London including a Nery successful Season launch parry al Tlie CoN'eiit Garden Hotel. a Spring Receprion ar The RAC C-lub in Pall Mall ro coincide with rhe Chelsea Flower Show and a InLmorable dinncr tor Lxisiillg and wtcnrial major donors hosicd ai [autifi11 riverside home of onc ot'our Inembcrs ot'th¢ Advisory Council. Folli)win¥ fr(Irn the Dinner held a¢ The RAC in NoietDber 2024. tnany of the atndees have 4ince made %ignifi¢aiit plcdgc4 Co'¢ring a thTe¢ year Iher¢by giving much needed fuDJre financial 5thbility and a real chance to bcgin to build rescTve5. The LA>ndon carol Con¢¢n this year was h¢ld in thc glori¢MJS surrwndiThBs of Th¢ RAF Chuwh, Si. Ll¢m¢nl Dan¢s. in The Strand and jiidging by ihe numbers who aii¢thled. this has become o real fa¥'ouri in W(iHO's calendar ofevenis. We have al.40 %ccn a gratifying, Mlbcit JTKthL incrcase in number tsf lower cnty Icvcl Fricnds ar)(J Patrtsns as well &8 a hiBh P¢TLentage of M¢wals from uur more esthblished supptr5 and th)nors. FINANC'IAI. RFI'IEII, Flrthn¢ial rewitvi Duriiib7 IhL yLur IhL churily had total inLy)min8 rLXHWLX% of £569.838 12024 £59).1371. ThcTC w*% a Lonlinucd rLdkiLiion in dotl4ilions fLLLlVL. howLVLr Ihis TLyJuLiion is ¥igiiifiLantly ILSS Ill7 last yLar. UnfoTiunaiLly ilJLrL Wub decre&se in the claim for Theaire Tax Relief. Laqi year was the final year when the Telief was claiined ai I1 enhanced rate of 45Q/¢. The raic for non-i(NJrin8 rf(mIn¢cs is now SLM ai 4/ty. Offsctting the de¢rwcd in¢om¢, how¢v¢r. ther¢ was a dre in Cos particularly in of the Cot5 of thc opcra pLrlomiiiniL5. ThLrL wu5 slill. howcvcr. still a dcfLciI on ihL tiLnLral Fund of157,002 12024 difilil £87,-$731. In IhL ylar ended 311111 November 2023 the dunLWS of the remaining fiin¢lq iiwk for new ihealre prujecl ainounliiig li) 18X.554. greed th?& I these flind.% may be Irdn%ferred 10 Ihe fieneral Furwj reqiiliinB in a sury)luq be carried fornard lo fulure ycar%. A% dl 3Qih NovLmbcr 2025 there is a dcficii of £14.4( 12024 cumulaiivc SUTplu% £43.1921 on IhL Cjcncrdl Fund. FurthLY dLbidil.% of IhL Lhariiy'% Lncome and exnditre for ihe year are in ihe %(aiLmeni of financial dLliVitIL% dnd th¢ aiiompanying not¢s. Re5trye5 Policy li 1.8 Ihl policy of ihc charity that unrcstrictcd fvnds which haNc noi bcen designated for a sarIC usc should bc inlained ai a level equivalcnl 10 beiwcen three and six mondLS eXperllUTe. Thc lSie Lon%idcr that rrVeS ai ihis level will en%iire Ihdi. In the evetjl uf a signifiLani drup in funding. they will be able io ¢tsnlinue the ¢harity's tivItie¥ while Liin%ideratii)n 1% given io way% in whith additi(al furtth may Although th¢ l¢Yel of rcsm'r5 improi'd ill 2023, partirularly followng the transfer from the New Theatre Fund a5 mcntioncd aknve, th¢ charity ha5 i1 unablc lo maintsin the thvc rolicy duc ro thc dcfjcit illcU in 2024. Utucslrlcll rcbcrves as al 30th NOLmber 2025 arc centlY at a dcticii of of£14.411. Thc trnslc£s arc activcly sccking lo address this siiiiaiion by seLking additional d(m(¥rs atml by incrin¥ the num of futMI raisin¥ events. Principal ri5k5 and uncertain¢1 The principal risk nomiallv taced by ttle Cbarity r¢iat¢s to the wt¢lltial lo of the th)[tIonS which enable the Charity to contilluc lo slage Ihe opcralic pcrformanccs each y. In pgnicular le Qharity is reliatLI oli a relaiivcly small number of major dot)ors. The Inisiees are endeavoiiring io w'iden ihe donor base of ihe Chariry in oftler 10 mirigaie rhis risk. Page 4
West Green House Opera Limite la tothpthy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 FUTIIRE PLANS t)ue to ihe additional cosi of sraging ouid(x)T perfonnances on and around the lake, togdher with the increasingly unprediciablc H'Laiher, the Board has theided io rn0¢ the perforniance space in irs eniirety back io the Green Theatre for the 20?6 Seasort artd all produciions will siage41 the1. OnLe again. w¢ will offer our audi¢nr¢ the chance lo se¢ hear another Te41 lEy. the gTeat Purrini's very first UTa. Having the slory as the rnuch tnore farn0s ballet. "Gi.qelle" the v(>ung Puccini corn]X- thi% operatic version for a comtKXiiion. Sadly. he 1051 oui 10 anher young comwser. Pietro Mascagni. who otTered as his enty a piece he tilled 'C'aNalleria Rusiicana- and the re is orthiic hiswry. Puccini w'as so disirdughi ai losing that he conSignLd his own cniry io his bonom drawer at)d ihcre it SLgycd uniil his dOmirll0n ot ihe opcra firn)ameni encourdged hjm io rL'VJSL' IhL origjnal score and il Is thai revised w¢ will h¢ar In 2026. Unfortunai¢ly. by Ihen this genilc piece h&(1 bLl ioially ovLtshiiduN¥Mi by oth¢r w()Tld famous (IrnoJ'aiiL mJslcwpi atKI so was I¥LlY fur¥TullL'n until di¢Ll)ered artd TeLI)rded rtcenily by Rard wilh none c)ther than ErnitsJ)el# Jaho in the tille r(Ile. The evening will be introduced and ho4ied by th¢ learned musicolo¥isi. Peier MedhuT41. The Season will orn with anthher Gala bui this lime in the company of the English Naiional Opera Orchestra. conduLlLd by John AndrL'WS. (iu¢tsi SLt)bTrLrs will again in¢lLMk fOrnr young artists who ar¢ iiow slars Jn I1i¢ir own rish( nd led by J¢nrtie Sial'lord who r¢L¢ived sthndin¥ OVOlion fft)m our owlience when she s8n¥ "Suur Angeli¢a" ai Wtsi Cireen in 211?4. Thc twu tully %tagcd upcrds for 2026. both ncw wtthions will bc onc ofth05c 1 Pu1n] m&stcry>iccc% rcfcrrcd to LarliLr. "ToiLa" and IhL LvLr pular "ThL' MabTiL Fluic" by Ihc youlib brcniu% Amadcus Mothrt. Jcaii-KTibiof BoulL)i) and Miiry Wyn Williams rL•iuni 10 sinbv IhL roll of i. evil Seala aNi his ficry nemLtslS. Floria TosLa willi Toin FuriiL's niaking his debiii ai West Qireen &$ the ill-faied (alar$1. Als4) making her UK debut. 'e are il)rilled 10 welcoiiie acclaim¢d Aii.%irnlian Dir¢¢tor, Su70nrt¢ Chaundy, frcsh fmm hcr 8rcai ¥u¢¢c¥s dirc¢iin8 Thc Ring Cycl¢ in Mclboumc, The u¢¢laimL(l E3riti%h ¢on(lu¢ior, Ali¢¢ Famh)m, alfio makc4 hcr W¢%1 (ir¢¢r) d¢bul. RiLh4lrd SiudLr will dcsign and dirccl "Thc Magic Flulc- wilh Jon Lyncss conducliiig an cxciling Gqsl of singcrs. thc mdjoriiy ofwhom will be linder 30 years ofabte. W¢ will also ¢ngag¢ IL d¢di¢ai¢d mark¢tin8 and s(tial m¢di4 Dir¢¢tor for the 2096 Sc&w 4nd Iwond: ¥omcthing w¢ n¢¢d¢d but unabl¢ to afford in pr¢vious years. This rol¢ will b¢ Snsored fortwo y¢ats by a g¢n¢rou5 patyon. In addition lo anoihcr Sprin¥ launclL wc plan lo rLylicalc thc fina¢1 succc55 of thc tours lo Milan and La Scala in 2023 by returning lo Milan in 2020 w'iih fuffher beSIke tours lo Nuremlw aThJ Barcelo. STRI,'('TIIRE, C.OVERNAYC.'E AND MANAGEIEyT Governing documtnl The ch4?rity is conirolled by ils McrnoTanthim and ArticlLs (goi'erning dUMCn1Tr and constitUlC5 a company, IiTllitcd by guarantcc. The Lhartty is fLm by ihe trustees lisied lOW. Under the charity's rults the minimum nwnber of trn51ees Ihai Lan serve ¢a¢h y¢dr ib Iwv bul lunlcs¥ vihrrwis¢ dd¢mil[ by ordinary r¢solulionl ¥hall t1 b¢ subj¢rl 10 any mdximum. Th¢ tru51¢¢s shall be appointed by T¢501ution 31 a general meeting or by writt¢rt rewlution 51gnd by all the trUte¢s. Page 5
West Green House Opera Limite la tothpthy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 STRI',CTURE,GOVERNAYCE AND MANAGEIEyT 0rygllLSAtional structure The Board of Trusiees is the goi'cming b(xly whjch adminisiers the Charity. All major decisions are made by the Board whi¥h tneet% Tr¥uknrly tv foTtnulat¢ TK)IILy and d&-id¢ oth %trntegy. A %Ch¢e of dele¥atiun is In place (loy tv d4y 1¢sponsibiliti¢s for ihe JtTairs of the ChaTily with a Mana¥em¢nt T¢aJn hea(1 by Jdne M()ssop (Operation5 ManageTI. Michael Whalley ITreasuTer. assi51ed by Jane mos) and. Andrea Ga IMaTketing. Membership and Fundraising). The Owalions Manager is authorised io run the dqy io day affairs of the CharJ"ty at)d has overall responsibility (assisd by MILhail Whall¥y and Atth,a Gawtt} for th¢ fin&tKJai h¢alth of th¢ Chtirity. Jan¢ dircctly io th¢ Trutx.4 on sub%liintiv¢ maiiLts rilaiin¥ 10 buJ¥LI and man?L*I. The Main Board of TTu%lccs also has accc&s 10 an Adii.wry Council COTnprising who thcrn4cli'cs suc£c4hful busine55C5 and who, frce of chargc. proiidc Ihc Truse5 with commercial adi'icc and cominenrary as WCII a5 OFtning their homes and businessas as a source of fundTaisiTh8 forthe Charity. All final d¢ci.qions r¢laiing 10 finan¢¢4 and bvdgding resi wilh the Chaimian. Glenn Hursifield, in ¢on%ulthiii)n wiill his fellow. Main tli)ard Trusiccs. Mi¢ha¢l Wh)Il¢y. Ann Cjrnfton. arkl ommcr of Wesi Cjrccn Ilousc, Marylyn Abknii. Thc Bourd 14 u%%i.4lC(I wilh all urti.%lic llllilth. by Yi'onnc Kenny arml miiry1 AbErf)11 ill)d by Neil Duykiii Tc¥urdin leLhniLal and pruduLlion matter5. Trustee inductlon and tMlnlnE Any n¢w Irusl¢i'% would apw>inim¢ni k fijlly bri¢f¢d atwj train¢d by thc cxisiing commillcc and mad¢ owarc of IhLir r¢%pun%ibililic% and duli&¥. Wh¥rc felt nCCCSsary Ihcy would sent w extcrnal trainir)¥ Cvur%L'% Tellviini IL? ¢h¥ir appuintmcnt. REF F.RENI'E 1lTr4D ADN11NI.STRATII'E DETAILS ReKi5tered C-.omphrtv number Reglstered C.'h#rlty number 114x939 Registered office 2 Oricl Court OmLb41 Park Aliun Hamp%hir¢ CTU.14 2YT Tru5tee5 M D Abboti G C Hutfield Ichaimian) M D Il'halley OAM A Grafton V Whale lappoint¢d 24.2.261 Independent Exgminer D A S2L ndcrs BA IHonsl FCA Sheen Siickland CharteT¢d A¢rountant5 2 Oriel Court Omega Park Alton Hampshirc GU34 2Yf Page 6
West Green House Opera Limite la tothp*thy limittd bv guardntee Report of the Trustees for the Year Ended Joth November 2025 REFEREcEANDAD]lNlSTlTjN'E DETAIIS BAnkers INaiWLSI Bank plc 45 Park Str¢¢t camTleY Surrey GU153PA Solleltors Key%iune Law 48 Ch#nLery Lane London WC.'2A IJF Oyergtlons ManAR¢r JanL M().441)p Thi% rcpurt has PTqMred in accordance with special provisions of Part 15 of the Companics Act 2006 rclatin¥ 10 small LoMpaniL. 08106126 Appmv¢d by ordcr of ¢h¢ Fx)ard of on.......,,,........,,......................... and sign¢d on its b¢half by.. Ci C Hur%ifiLld- TnLslee Page 7
Independent Examiner's Report to the Trnstees ol West Gftett House Oper LIlted Independent examiner's report to the trnsiees of West Green House Opera Limited I'the Company'l report 10 the chartry InleeS on my examination of ihe ace4)unts of ihe Conipany for the year ended 30th November 2025. Re5pon5ibilitie5 and basi5 of report As ihe charity's Irusiees of ihe L'ompany land alw its direaor5 for the purtKises of company lawl you are respTrnsible for the prepararion of ihc accounts in accordance with thc requirements of Companies Aa 2(KK) I'rhe 2(Kb6 ACVI. Having saiisfjed myself tho1 the a¢¢ounts of the Cotwy * tl requi1 to be aud]"ted under Part 16 of the 2(M)6 Act (l Lli¥iblc f()r ind¢p¢pd¢nt ¢xawninaliuTh. I rqKIrt in re>p1 vf my ¢)f YOUT Lliarily's aLLounls (is L¢VtiL(I out undcT SecliL)n 145 Lif Ihe Charitie5 Aci 2a1 I I'ihe 21)1 l Aci'l. In carryin¥ out niy exarnination I have followed th¢ t)ireciions given by the Charity Commission under seal 14515) Ibl of the 2011 Act. Indtptndtnt tximlner's stAtemettt Sin¢L yuiir lhan1,5 Jn¥vtn¢ ixLLxxlLxl £250.(KXI YOUT examirK'r musi a mimbeT of ) listL Ixxly. l Can Lonf)m) thai l th qualifi¢d ic) und¢rtdk¢ Ihe examinaiion l am i rnember of the IrLtilute ()f Chartered AccouDtanis in n¥land and Wale.4. which 1% one of the li4id trf)die4. I have completed my examinaiioTh. I confinn that no maNers hav¢ come to my attention in conne£tion with the Cxaniillaiion biivinby m¥ ¢aus¢ 10 L11¢ve.. accouniing records were noi kepi in ffs¢1 of the Company as Nuired by Section 386 of ihe 2006 Aci: or thL u¢¢ounl% Llo not a¢¢oTd .)lh Iho¥¢ rc¢or(Is: or the (Iciuunt4 du not cornply wilh thc acc()unlin8 rCquIrnts of Scction 396 of thc 21thS Act othcr than any TLyuirLJnLni that Ihc aLLx>unts give a true and fair view which is IK)i a maiiLT Lxxisidcrlul pari Of indyndcni ¢K4iinlnl1lll' or Ihe clccoiinis hai'e r1 been prepared in oceordanc¢ with th¢ 2nd principles of the Stsienieni nf K¢¢nmmcnd¢d Practic¢ fnr a¢¢thuniing and r¢w)rtin¥ by ¢hariii¢% 18pplicabl¢ ith chariiics pr¢paring Ih¢ir accoun in uLLorLlan¢c with thc Financial RLP)fiing Sthn(brd appli¢ablc in lh¢ UK aTKI Republi¢ of ITelan(I IFRS la211. I h&lVL no conLLrn& 1nd havc comc acTOSS no oihcr inallcrs in coThncclion with ihc cxaminalion lo whicli allcnlion 51iould be drnm'n in this rewrt in order 10 enable a proper undersundin# L)f Ihe alLUnts iu be reaLlied. avid Sanders (Jun 9. 2026 12. +11 D A S2nd¢r¥ BA (Hon81 FCA Shccn Siickland Chartered Accountant5 2 Oricl Coun Omc8a Park Alton Hdmp%hire GU_14 2YT Date.. 09106126 Page 8
West Green House Opera Limite la tothp*thy limittd bv guardntee Statement of Finan¢ial Activitie5 Ilneorporating Income and Eipenditsre Account) for the I'car Endcd 311th Noveber 2025 2025 Totsl fi]nds ?024 Totsl funds Unresrricted Restricied fund IP4C.'01.' AND Tr'NDOW.IIENTS FRO1 tk)nalion8 and legacies 212.636 212.636 241.927 Chgrltfible Actii'ities Op-rA pLrltimiilIlL¥S 317.427 317,427 343,303 A¢iivilie4 for generating fund% Inv¢simcni income 39.749 30 39.749 30 4.873 34 To¢81 569.842 569,842 590.137 .XPTr.TrIDI'I'IIR Tr. ON Raibing funds 15.777 15.777 7.145 Chlrliable #etlvltl¢s OtK'ril pLrl()nniin¥is (iovLmunLL Lusts 596.1186 13.844 596.886 13.¥44 656,292 14,273 ther 938 93% Toial 627.445 627.445 677.710 NET INCOMEIIEXPENDITUREI 157.(A)31 157.1rf)31 187.5731 REC'ONC'ILIATION OF FUPIDS Total frunds broughi Iorward 43.192 119,559 162,751 250,324 TOTAL FUliDS CARRIED FORII'ARD 119,559 105.148 162,751 The notes form part of thes¢ flnancial statemcllts Pagc 9
West Green House Opera Limited {Registered In756429) la tothpthy limittd bv guardnteel Balanee Sheet Joth November 2025 2025 Totsl nds 2024 Total fund5 Unresthcied fund Re5tricd fut N(Me5 FIXEDASSETS Tartgible &iqets 13 19,559 119,559 119,559 CURRFNT A&SETS Debtors Cash ai bank and Jn hand 14 169.1)67 23.968 169,067 23.968 156.153 12.591 193.035 193,035 168.744 C.RF.DITORS Amoiinis tEillinbT due within one year 15 1207.4461 1207,4461 1125,5521 NET C.IIRRENT A.SSET4IILIABILITIESI 43,192 TOTAL ASSETS LESSCLIRRENT LIABILITIES 119,559 105.148 162.751 NET ASSETS 119.559 105,148 162.751 FIINDS Unre%lricled fun¢ls Rc%triLILd funds 17 43,192 119.559 119.559 TOTAL FIIPIDS 10.S.148 The charilablc company is enlitlcd to cxcmplion from audil undLY &xiion 477 Companic5 Act 21kn for ihc ycar LndLd 30th NovcmbLr 2025. The memb¢rs hav¢ not r¢quir¢d the ¢omparty obilin an audiL of its financial sthi¢m¢nts for the year ¢nd -10th Nov¢mber 2n?5 In 4¢¢ordan¢e with S¢¢¢ion 476 of the compathi¢ Ac¢ 2(KKS. The trusicc5 acknowlcdgc their re5t&Msibiliii¢s for lal cjisuring that thc chariiablc company kccps Uting nxords that Cp]Y wilh Sc£tions 3U6 and 387 of Ihc Coinpanics Aci 21M)6 and prepann8 financial %iatemenis which 8iYe a and fair &iew of the SLqie of affairs of the chariiable company as ai the end (>f each finanttal JEar athd of IL% surplus or defieii fr each financial year in aLr•rdance with the rquir¢Tnen15 of S¢rtlOll5 394 and 395 and which othu75¢ romply 74.ith the Trquir¢m¢nt5 of the C.ompani¢% Act 2006 lating to financial 5¢atetnents. so far a5 atvlicable ¢0 the rhatitable cottlpany. (Tr) The notes form part of thes¢ flnancial statemcllts Pagc 10 C4)niinucd...
West Green House Opera Limited {Registered In756429) la tothp*thy limittd bv guardnteel Balanee Sheet- eontinued Joth November 2025 Thest finJDci(Il stat¢Tn¢nts' hai'¢ b¢¢n ptq>ared in acrotdance the PTVi'iSiOnS applicable to chaTitsbl¢ ci)Tt)pani¢s subject lo the stnall companies regjme. The financial statements were apprm'ed by the Board of Tne£S and aurhorised for issue on 08106126 . atld iyere signed on its haIr by.. G C Hursrfield- Trustee The notes form part of thes¢ flnancial statemcllts Pagcll
West Green House Opera Limite la tothpthy limittd bv guardntee Cash FloTh Statement for the Year Ended Joth November 2025 2025 2024 Noies Cash flows from operating activities Cash genetratLd from OPL¥aiions Intertst paid 12285 1938 115,9591 Net cash providd bylluS in) orEraling acti11¢5 11.347 (15.959) C¥sh flows from Inv¢stthg ¢th.hks InlLr¢%t rLK¥ivi(I 30 34 Nel cash provided by invcsting activities 30 34 Chth%t lth ea$h equlv#lents lty the reporting period C'sh an<1 ¢Msh equivfjltnts at the b¢glt)nlnR of ihe reportlng ptrlod 11.377 115.9251 12.591 28,516 Cash and cash equlvaltnts At the of th¢ r¢portinE period 23.968 12,591 The notes fonD part of ihese financial statetnents Page 12
West Green House Opera Limite la tothp*thy limittd bv guardntee Notes to the Cash Flow Statement for the Year Ended Joth November 2025 RECONCILIATION OF NET ENPEYDITURE TO NET CASH FLOIV FRO] OPERATING ACTIVITIES 2025 2024 Net expenditsre for the reporting period las per the Ststement of Financial Activities) Adjustments for= Iniertst received Inte$1 paid (Incre¢'dccrcas¢ in debiors Increase(Idtireasel itl crediiors 157.6031 (87,573} 1301 938 134) 103,()87 (32,039) 81,895 Net ¢osh provld¢d byllus¢d Inl tsp¢rntloths 12.285 115,9591 ANALYSIS OF CIIANGES IY NET DEBT Ai 1.12.24 Cash flow AI30.11.25 Net cash Cash at bank and in hand 12.591 11.377 12.591 11.377 23,96X Debt DLbi% fallin8 due within l year 120.(th1 155.9381 175.9381 120.IWI {55.9.781 175,Y38} Total 17.4091 144.5611 151.9701 The notes fonD part of ihese financial statetnents Page 13
West Green House Opera Limite la tothpthy limittd bv guardntee Notes to the Financial Statements for the Year Ended Joth November 2025 ACCOIINTING POLICIES BASIS of prepgrlng the statements Thi finJnLidl %lJti'tnLnL% of Ihl ¢htabl¢ Luwy whi¢h 1% a public benefit entity under FRS 102. have been PTep<ir¢d in arcur(lance with 'Accounlin¥ and Rep(irting by ChJrilie5'. Staiement of ReLx)n)IMended PraLtic¢ applicable to charitie4 preparing iheiT accounts in accordance with the Financial Reporting Standard applicable in the UK and Repiiblic of Ireland IF'RS 1021 leffeciiir Isi January 20191 Ichariiies SORP IF'RS 10211,, 'Thc Financial Reponing Sthndard applicable in the UK and Republic of Ireland IFRS1021'. the C'harities Act 2011 and thL Coinpanics Aci 2(M)6. The finartcial stsiemertis have ptepated under hisiotical cost ¢onveiiiion. Thc financial %tatcmcnL4 hai'c bccn preparcd thc going corKcrn basis as the trust5 have confirnied that they will coniinuc 10 5UPPOrt ihe charity for th¢ foTeseeablc fiJDJre. Ineomt All irt¥i)mL is re¢ogniscd in thc Sthicmeni of binancial A¢iiN'ilics on¢¢ the ¢harity has eniiilcment ¢0 ihc funds, it 14 prubabll thul thc incomc will bc T¢ttivcd an(1 thc amount can be mLsiwcd rcliably. DL)llaliony urL' aLLounicd for incomc ciihcr when reLrived or if CO11110115 arc aiiaLlied lo thc donaliun Ihcn whLn ihos¥ Londiiions hav¢ fuifillLMI. lknaiions rw¢iv¢d froin pair()n¥ and fri¢nds in r¢sJxxi uf Ili¢ir mernbhlp ar¢ ireaied as inwm¢ of ih¢ JKncK4 10 which lh¢ members. hip r¢latts. Lcgacies arc ac¢ounied for as ino)me when Ihc rc¢ciN of thc Iwcy is probable and wher) the amouni rcc¢ii'ablc can bc Tcliably dctcrmincd. Cii)vemmeni grdnLS eXPer1e are accound for &s income when the expenditure 10 whicli the grant rL.laiLS h&$ Fen incurred. Apenditure Li4ibiliiics are recognised &s expendilure as 5wn as there 15 8 legal or consiNclive obligation cominilling ihe chritY to thai exndIt[lre. il is probable ihai a IrdTLsfer of economic iEnefiLq will be required in seiilemeiil 4?nd the dmouni ofthe obli¥aiion ean mcawred reliably. EX[ndiAre is accounied for on an accrual% ba%1% and h¥% been Llas%ifiLd under headings ihdi a¥grega all eost Teldied to the Where co%t% cannot be dirLLIIy aiiribuicd 10 parti¢ular h¢adings they have b¢¢n alktrd to a¢tivities on a b&sis ¢on$i51¢ni with the us¢ of r¢sourc¢5. TAn%ible fixed a55ets DLprLLiaiion 1.% providcd al the following annual rdies in onier io write oty each &%sei over iL$ e%timaied useful IMprOTen¢5 to PTOPfrty EquipTn¢nt 2/0 on r051 25/0 on r05t Lndividual fixcd asscts costin8 £1,¢MM) or morc arc capiLgIld al cost. Expenses hai'e len incurred in conneciion ii'ith the pJW cotlstrnciion of2 demountable sthge at W'est Green Hou%e. The%e expen have beeth treated imptoThements t(J prnrtY but 1]1 not be depreeiated until buch time as th¢ 5tag¢ is brought into us¢. Taxation Thc charity is cxcmpi from Corwration Tax on itstharitsble acii&itics. The charity 1$ LlaimLng Theatse Tax Relief in w)ett tsf its orErati¢ f0Mla1)e4. Thi$ Is aLLX)unted for on an accTua15 basis. Page 14 continued...
West Green House Opera Limite la tothpthy limittd bv guardntee Notes to the Financial Statements- tontinued for the Year Ended Joth November 2025 ACCOIINTING POLICIES- continued lJnt¢itn¢tLxi fun(L% in a¢¢(wda]we with ¢hatitsble obj(tiv¢% at the dis¢Tetion of the tnL8tee%. Restricted fund5 can only used for particular r¢stric*d pur[$¢5 within the objecrs of the charity. ResthctlOll5 arise when 5pecLfied by the dorM>rorwhen fiirLd5 are raised for particular restyickd PUTWJ5es. DONATIONS AND LEGACIES 2025 2024 Donations and legacics Gitrt Aid 183.214 29,422 207.194 34.733 212.636 241,927 AC.'TIVITIES FOR CENERplTIP4G FiINDS 2025 2024 iindraising a¢iiviiies Roy¢iltics and commission 39.736 13 4.750 123 39.749 4.873 INVESTl.T INC.OME 2025 2024 Deposit aeeounl interesi 30 34 INC.OMb. bROl CHARII'ABI.Tr: ACTIVITIF.S 2025 2024 Aciivity Tickct5 and oihcr income from oplra pLYtorniarKcs Thedtre Relief 208.360 109.067 190,907 152.396 317.427 141,-lQ3 Page 15 continued...
West Green House Opera Limite la tothpthy limittd bv guardntee Notes to the Financial Statements- tontinued for the Year Ended Joth November 2025 RAISING FIINDS Other tradlng attA%ltks 2025 2024 Fundraising trading and other costs 15.777 7.145 CHARITABLE ACTIVITIES COSTS Exp¢ne% of opern rf{)rman¢t £597.f119 12024 £656.2921 repr¢KnL% the diJt¢t U>SL of the i?ra pcrfonMance5 lincluding adi'cnising al public rel10¥ exJKnscs1 of £544.35? 12()24 £578.9931. Teiil and SL Th'icc Charg payablc to West Green Housc Limiicd of £5.IKK) 12024 - £36,(KKJI and suprxTrn costs. including wagL%. insurallee. eompurer rutilling Cosis. ielephonc costs. bank charges. tickding coJnmis%ion, sundry expet)%cs and d¢prLYiaiion ofiangible fix¢d ass¢ts of 148.46212024- £41.2991. SIIPP()RT C.OST.4 Govcrnancc Lusls (iovcmancc costs 13,X44 NET INCOMEIIEXPENDITIIRE N¢1 in¢omdI¢xndltUr¢I is staicd aft¢r¢hargin81{cr¢diiingl'. 2025 2024 P24 ymenl lo independent eximirber nihLT accoiiniancy fccs 2.703 2.-150 6.-123 10. TRIISTF.F.S' RF.MIINF.RATION AND BTr.NFFITS Thcrc wcrc no tru5¢ces' rtmunernlion or othLY knefits for the year eth 30th Nov¢mbcr 2025 nor for the year cndcd 30th Novcmkn 2024. Tr¥5tttS' ¢XP¢llS¢S During the year a total of £17.(KMI 12024.. £Nill loaned to the Charity by a In in the form of a Short temi loan for gcncral rutLThing costs. this rcimburscd in thc year. Page 16 continued...
West Green House Opera Limite la tothp*thy limittd bv guardntee Notes to the Financial Statements- tontinued for the Year Ended Joth November 2025 STAFF COSTS 2025 2024 Wages attd salaries 24.255 24,255 24.255 The averdge monthly numFKrof employeesdurin8 the year &s follows.. 2025 2024 Marta¥¢men¢ al admiJ)istrniio No ernploytt5 received ¢MolUnts in exccss of £.(•. 12. Co1PAIAT71.s FOR THE STATEIIENT OF FINAYCIAL ACTIVITIES Unr¥¥iri¢Kxl fun(1 Rcsiricicd fund Toial fuiid% INCO1 AND ENDOIVMF.NTS FROM t)onaiion8 and le8aci¢s 241.927 241.927 C.'harit4ble activitles OpLrn pLrfomiances 343.303 34.3.303 Aciiviiies for scncraiins ndS Inv¢.%im¢ni income 4.873 34 4,%73 34 Total 5qTr.137 590.137 :XPF.NDITiIRF. ON R¢iisingT funds 7.145 7,145 ChAritgble actii'ities OpLril pL'rfi)miLl tivv¥man¢¢ 656.292 14273 656.292 14.273 Total 677.710 677.710 NET INCOMEIIEXPENDITURE 187,5731 187,5731 RECONCILIATION OF FtINDS Total funds broiight forw'aftl 130.765 119.559 250,324 TOTAL FUNDSCARRIED FORIVARD 43.192 119.559 162.751 Page 17 continued...
West Green House Opera Limite
la tothpthy limittd bv guardntee
Notes to the Financial Statements- tontinued
for the Year Ended Joth November 2025
13.
TANGIBLE FIXED ASSETS
Improvements
Equipment
Tothls
COST
Al 1st l)ccember 2024 ar
30ih Novemkr 2025
201,1(
2.993
204,102
DEPRECI.4TION
Ai l%t r)¢L¢mber ?024 and
3nth Novemkr 2025
81.550
2,993
84.543
NET BOOK VALLIE
AI 30th November 2025
119.559
119,559
AI 30th Novcmkn 2024
19,559
19,559
14.
DEBTORS: AloLNTs FALLING DUE '1TH1% ONE YEAR
2025
2024
Trndc dcbiors
ThL4ilrL Try RLlief
Prepayments and accrued income
2.977
152.196
7MO
109.1167
169.067
15C),IfJ
Is.
CREDITOILS:.4MOUNTS FALLING DUE II'ITHIPI ONE I'EAR
2025
2024
Oih¢r loans Is¢¢ no 16)
I'r
West Green House Opera Limite la tothpthy limittd bv guardntee Notes to the Financial Statements- tontinued for the Year Ended Joth November 2025 17. MOvEIENT IN FUNDS Net moi'ement fijnds Ai 1.12.24 Ar 30.11.25 Unrestricted fund5 GLnLral kund 43.192 {57,6031 RtStrlet¢d furtds New Theatre Fund 119J59 119,559 TOTAL FIINDS 162.751 157.6031 1(Tr5,148 Nct movemcnt in fvr)ds, included in thc aErt)i'c arc as follows: IncorniTh8 RCUTCc5 CXPLiidLd Movcnicnr Unr¢s¢rl¢ied funds G¥n¥ral fund 569.S42 1627,4451 157,6031 TOTAL FUNDS 569.842 1627.4451 157,6031 Comparntlve5 for movement In fund5 Nei mov¢mcn¢ in funds Ai 1.12.23 At 30.11.24 Unrtstricttd funds CILnLrJl Fund 130,765 {87.5731 43,192 Re51ri¢led funds Ncw Thcatrc Fund 119,559 119,559 TOTAL FIINDS 250.324 187.5731 162,751 Comparative net movement in funds, itKluded in Ihe alKve are as follows.. Incomin8 Resources expended Movement in funds [1nr¢5trictcd fund5 General l.und s,]3? (677.7101 187,5731 TOTAL FUNDS s.137 {677,7101 187,5731 Page 19 continued...
West Green House Opera Limite la tothpthy limittd bv guardntee Notes to the Financial Statements- tontinued for the Year Ended Joth November 2025 18. RELATED PARTY DISCLOSURES The opera perfomiances and the chariry's administ1Ve functions are carried out from Wesi Green House ,here facilities are shared with West Gjrert House Limited. a comp&Thy of whjch Marylyn Abbon la ttusieel Is the sole di10[ and 4hJTeholder. £5,(MM) 1?024 - £36.(MM)I ws ith the ytrat 10 W¢41 Green HO1¢ Limited In re%peLI vf r¢nl and s¢rviL¢ LhaT¥ts. LNil l?0?4 £?.4701 was paid Iv Wesi Green Hous¢ Limiled in r¢sLI uf other in connection wilh Ihe opera tKrfoTrnaDces. During the yedr the charity received royalties of £1] {2024 - £1231 frorn GP & J Baker Limited a ComplY of which Ann Grafton la tnLsiee of the charity) is a direcwr. GP & J Baker al JxJrchasLMI an adi'ertisement for £2,50012024- £2.562}. During the year l)ial d()naii()ns or £21.0 (2024 £41.1401 We received from the thLiees. N() Te%tricii()ns wer¢ placed on the* donaiion%. 19, SHARE CAPITAL Thc ¢harithblL company 1$ a privaic company limitcd by guawi¢¢ and consequently d( not hai'c a sharc cupilal. Euch of Ihc mcmbcTr' 1.4 liablc contribu1¢ an atnouni not exceeding £10 towards thc &4seL% of the company in th¢ event of Ihcr¢ being a deficicncy on a winding up. Page 20