)- richardson swift
REGISTERED CHARITY NUMBER: 1157981
Report ofthe Trustees and
Unaudlted Flnanclal Statements for the Year Endgd 31 Dg¢embgr 2023
for
BATH LIGHT OPERATIC GROUP
Richardson Swift Audit Limited
11 Laura Place
Bath
BA2 4BL

BATH LIGHT OPERATIC GROUP
Contents of the Flnancial Statements
for the year ended 31 December 2023
Pago
Report ofthe Trustses
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnancial Statements
Detailed Statement of Financial Activities

BATH LIGHTOPERATIC GROUP
Report of the Trustees
for the year ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December
2023. The Iruslees have adopted the prowsions of Accounting and Reporting by Charities.. Slalemenl of
Recommended Practice applicable lo charities preparing their accounts in accordance wrth the Financkgl
Reporting Standard appI￿able in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object ofthe Group is. To advance the education of the public in the Arts of Music, Drama and Dan￿.
Slgnlflcant activities
This has been an extraordinary year for BLOG. Some exiraordinary productions, achieving fantastic member
and public engagement which in turn has achieved some extraordinary financial results resuking in an
extremely healthy bank balance for BLOG. It has also been an extraordinarily challenging year for the
Trustees and Committee. responding to the actions of a single member that effecliveSy sabotaged the
electronic operation of the Group and absorbed 100s of hours of Trustee and Committee lime resolving that
silualion. This included making a proposal to lemiinale a membership in accordance with our wnslilulv)n.
The member elected lo resign and declined any further options and we now consider the maller closed.
For a group of volunteers, our operation and OUT Peop￿ have been severely lesled. This was high
regrettable bul we look forward lo a brighter way forward.
In pursuit of that, the Trustees have been busy drafting a sel of policEs this year lo assure the Safe and
effective operation of the group. These will be shared wrth membership and published on the scM)n to be
launched new website.
The Trustees also reviewed the fundamental gtsvernan￿ arrangements of the Group and proposed a revised
model lo the membership lo achieve a more effective, clear, solution. The group did not feel positive about
the solution so this will requlre some further consideration and engagement this coming year.
Princlpal rlsks faclng tho Charity
Trustees are cons¢ious that a huge amount of work falls on a relatively small number of volunteers shoulders
and that this remains a potential risk lo the continuation of the society alongside the annual retirement of the
Management Committee.
FINANCIAL REVIEW
Financial position
The Group has a¢hi8ved a fantastic sel of figures this year. primarily because the main show, that normally
allracts losses, actually broke even, so all the other profitable activities simply contributed lo improved
profrtabilily. Again. a very healthy tax rebate was also achieved which also contributed lo this position.
Reserves policy
Reserves are needed to bridge the gap beiween the spending and receiwng of resources and lo cover
unplanned emergency expenses. The Trustees consider that the hleal level of reserves lo be £60k. This is
based on TRB show loss of £30k and this level would protect us for 2 poor shows.
Going concern
The Trustees have rewewed the posilk?n and confim the charity is and is fully expected lo continue as a
going contsrn
Summary
BLOG has delivered an oulslanding year of activities and financial results. It also managed a rnajor shock lo
ils systems and culture. The Trustees congratulate the Management Committee in achieving this and
continuing lo enable BLOG to be su¢cessftJl in achiewng ils slated objective.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlny document
The charity is wnlrolled by ils governing document, a deed of trust and conslilutes an CIO.
Page 1

BATH LIGHT OPERATIC GROUP
Report of the Trustees
for the year ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Bath Light Operatic Gr¢)up {BLOGI 18 Structured al three levels.. Trustees, Management Committee and
Group Membership.
As articulated in the Group's conslilulion, the Trustees are accountable for ensuring the Group delivers ils
slated purpose.
The day lo day operation of the Group is delegated to a Management Committee that operates in accordance
with a membership agreed C(Kio of Practice.
The Group is primarily focused in the delivery of Ihealrical productions and so some key activities are further
delegated to teams f(xused on aspects of these productions.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1157981
Principal address
68 Kelslon Road
Bath
BA1 3QN
Trustees
R D Canning
Ms N Maynaid (resigned 28.2.23}
R J McDonald Iresigned 28.2,231
H Feierabend lappoinled 28.2.231
Mrs L Matson {appoinled 28.2.231
Independent Examiner
Catherine Edwards
Richardson Swift Audit Limited
11 Laura Pla
Bath
8A2 4BL
Approved by order ofthe board of Iruslees 8A10612024
and signed on ts behalf by..
R D Canning- Trustee
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Independent Examiner's Report to the Trustees of
Bath Light Operatlc Group
Independent examlnerfs report to the trustees of Bath Light Operatic Group
I report lo the charity trustees on my examination of the accounts of Bath Light Operatic Group Ilhe Trust) for
the year ended 310ecember 2023.
Responsibillties and basis of report
As the ¢harity trustees of the Trust you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 20111'lhe Acl'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
rrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 14515llbl of the Act.
Independent examIne￿S statement
I have completed my examination. I confirm that no material matters have come to my attention in connection
with the examinalion giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or
the 8¢¢ounts do not acwrd with those records.. or
the accounts do not comply with the applicable requirements concerning the fomi and content of
accounts set out in the Charities IAccounls and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair vw which is not a matter considered as part of an independent
examination.
I have no Concerns and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Catherine Edwards
Richardson Swift Audit Limited
11 Laura Place
BA2 4BL
Date..
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BATH LIGHT OPERATIC GROUP
Statement of Flnanclal Actlvitles
for the year ended 31 December 2023
2023
Unreslricled
fund
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
10.479
5,332
Other trading activities
Investment income
141,047
159
76,792
Total
151,685
82,133
EXPENDITURE ON
Raising funds
124.373
117,562
Other
3.650
1,660
Total
128,023
119,222
NET INCOMEIIEXPENDITUREI
23.662
{37,0891
RECONCILIATION OF FUNDS
Total funds brought forward
66.979
104,068
TOTAL FUNDS CARRIED FORWARD
90.641
66,979
The notes form part of these financial slalements
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BATH LIGHT OPERATIC GROUP
Balance Sheet
31 December 2023
2023
Unrestricted
fund
2022
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
4,540
63,789
97,538
97,538
68,329
CREDITORS
Amounts falling due within one year
16,8971
{1,3501
NET CURRENT ASSETS
90,641
66,979
TOTAL ASSETS LESS CURRENT
LIABILITIES
90,641
66,979
NET AssErs
90.641
66,979
FUNDS
Unrestrided funds
90.641
66,979
TOTAL FUNDS
90.641
66.979
The financial statements were approved by the Board of Trustees and auth0ri8ed for issue on
03106￿024................................... and were signed on its behalf by..
R D Canning- Trustee
The notes form part of these financial stalerrenls
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BATH LIGHT OPERATIC GROUP
Notes to the Flnanclal Statements
for the year ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slaternenls of the charity, which is a public benerr( entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 1021 A¢¢ounting 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 IFRS 1021
leffective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have
been prepared under the historical cost convention.
Income
All income is recognised in the Slalemenl of Financial Aclivilyas once the charity has enlillement lo the
funds, il is probable that the income will be received and the amount can be measured reliab￿.
Theatre tsx relief is r￿gnised on receipt as this Is the point al which it meets all of the criteria above.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. il is probable that a transfer of economic benefits will be
required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings Ihal aggregate all cost
related to the category. Where costs cannot be direct￿ allribuled to particular headings they have been
allocated to activities on a basis consisleril with the use of resources.
Taxation
The charity is exempl from lax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the dlscretlon of the
Iruslees.
Restricted funds can onty be used for particular restricted purposes within the objects of the chaiity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
FLJrther explanation of the nature and purpose of each lund is included in the notes lo the financial
slalemenls.
OTHER TRADING ACTIVITIES
2023
2022
Fundraising events
9 to 5 & Scrooge income
Mack & mabel income
Evila in¢ome
Sundry income
Oliver Income
SFTS 2023 Income
Theatre tax relief
7.174
5,814
4,858
41,855
24,085
180
3,363
98,077
11,571
20,862
141,047
76,792
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continued...

BATH LIGHT OPERATIC GROUP
Notes to the Flnancial Statèments - continued
for the year ended 31 December 2023
INVESTMENT INCOME
2023
2022
Interest receDRble
159
TRUSTEES, REMUNERATION AND BENEFITS
There were no tsuslees, remuneralK)n or other benefits for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
Tru$tee$' expenses
There were no trustees. expenses pa￿ for the year ended 31 December 2023 nor for the year ended
31 December 2022.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
VAT
Prepayments
3.565
975
4,540
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Taxalion and social security
Other creditors
5,547
1,350
1.3YJ
6,897
1,350
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 7

BATH LIGHT OPERATIC GROUP
Detailed Statement of Flnanclal Acllvllles
for the year ended 31 December 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacles
Patrons donations
Gift aid
Member8 subscriptions and donations
379
1,295
343
940
4,049
10,479
5,332
Othèr trading activities
Fundraising events
9 10 5 & Scrooge income
Mack & mabel income
Evila income
Sundry income
Oliver Income
SFTS 2023 Income
Theatre tax relief
7,174
5.814
4.858
41.855
24,085
180
3,363
98,077
11,571
20,862
141,047
76,792
Investment income
Interest receivable
159
Total incoming resource5
151,685
82,133
EXPENDITURE
Raising donations and l¢ga¢les
Rent
Insurance
Subscriptions
Sundries
Evila expenses
Mack & Mabel expenses
8,023
1,332
452
6,398
6,845
896
318
1.282
30,430
77,791
16,205
117,562
Other trading activities
SFTS 2023 Expenditure
Oliver Expenditure
Fundraising expenses
6,536
97,809
3,823
108,168
Support costs
Governance costs
Accountancy and tax consultant fees
3,650
1,660
Total resources expended
128,023
119,222
Net Incomellexpenditurel
23,662
(37,0891
This page d(*s not fom part of the slatulory financial slalemenls
Page 8