J richardson swift
REGISTERED CHARITY NUMBER: 1157981
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
BATH LIGHT OPERATIC GROUP
RiGhardson Swift Audit Limited
11 Laura Place
Bath
BA2 4BL

BATH LIGHT OPERATIC GROUP
Contents of the Financial Statements
for the year ended 31 December 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
DetallÈd Statement of Financial Activities

BATH LIGHT OPERATIC GROUP
Report of the Trustees
for the year ended 31 December 2024
The trustees present Iheir report with the financial statements of the charity for the year ended 31 December
2024.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Praclice applicable to charities preparing their accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the Group is". "To advance the education of the public in the Arts of Music, Drama and Dance."
This was refined and approved by the Charity Commission and agreed by members on 14 April 2024.
Significant activities
Thig has beèn an exnp.Ilpnt year for BLOG. Not only has it continued to deliver against ts objectives, it also
delivered some quality productions that continued to engage the public.
In 2024. the charity undertook the following core activities in pursuit of its objectives:
Musical Melodies
- Showiopia - Songs From The Shows
- Charity Concert for Weston All Saints Church
- My Fair Lady at The Theatre Royal Bath
Bath Light Operatic Group has delivered solid financial results that ensure the group continues to operate with
a sure foundation and it has some excellent plans for the next two years.
The Trustees have reviewed and generated over 20 policies and procedures. The first issues of a complete
suite of policies and procedures appropriate for the CIO are now all accessible on the group's website. Tnls
was communicated to members in January 2025.
These policies and procedures ensure a framework of G0Veman￿ and Compliance aligned to The Charity
Commission Guidelines.
Public Benefit
The Trustees confimi they have complied with their duty under section 17(5) of the Charities Act 2011 to have
due regard to the Chariiy Commission's guidan￿ on public benefit.
Princlpal Risks Facing the Charity
The current minimumlmaximum number of Trust*s is set al 3, which could potentially pose a risk to the
continuation of the Charity. The current Trustees advise that the current structure is reviewed so that the risk
is minimised and that a suC￿sSion Plan is put in place to mitigate the risk.
The Trustees are conscious that a huge amount of work falls on a relatively small number of volunteers
shoulders and that this remains a potential risk to the continuation of BLOG alongside the annual retirement
of the Management Committee as detailed in The Code of Practice.
FINANCIAL REVIEW
Financial position
The Group has had a solid year, although the main show did make a loss. Again, a very healthy tax rebate
was also achieved which also contributed to this position.
It is important that show choices strike the balance belween audienc￿ and member appeal, and that
fundraising activities continue.
ReseNes policy
Reserves are needed to bridge the gap betW￿n the spending and receiving of resources and to cover
unplanned emergency expenses. The Trustees consider that the ideal level of reseNes to be £60k. This is
based on TRB show loss of £30k and this level would protect us for 2 poor shows.
Page 1

BATH LIGHT OPERATIC GROUP
Report of the Trustees
for the year ended 31 December 2024
FINANCIAL REVIEW
Going concern
The Trustees have reviewed the position and confinn the charity is and is fully expected to continue as a
going concem.
Summary
BLOG has delivered an excellent year of activilies and financial results. The Trustees alongside the
Management Committee have also improved its g0Veman￿ arrangements through the produclion of a
complele suite of relevant policies and procedures.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust and constitutes an CIO.
Organisational structure
Bath Light Operatic Group (BLOG) is structured at three levels: Tnjstees, Management Committee and
Group Membership.
As articulated in the Group's constitution. the Twstees are accountable for ensuring the Group delivers its
stated purpos8.
The day to day operation of the Group is delegated to a Management Committee that operates in accordan
with a membership agreed Code of Practi￿.
The Group is primarily focused in the delNery of theatrical productions and so some key acliviiies are further
delegated to teams focused on aspects of these productions.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1157981
prinr.ipal address
6a Kelston Road
Bath
BA13QN
Trustees
R D Canning
H Feierabend
Mrs L Matson
Independent Examiner
Catherine Edwards
Richardson Swift Audit Limited
11 Laura Place
Bath
BA2 4BL
2010512025
Approved by order ofthe board of trustees on .................
. and signed on its behalf by..
R D Canning - Trustee
Page 2

Independent Examinerfs Report to the Trustees of
Bath Light Opèratic Group
Independent examinerfs report to the trustees of Bath Light Operatic Group
I report to the charity trustees on my examination of the accounts of Bath Light Operatic Group (the Trust) for
the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 ('Ihe Act.).
I report in respect of my examination of the Trusvs accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 145(5)(b) of the ACL
Independent examinerfs statement
I have completed my examination. I confimi that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect..
aecounting records were not kept in rpqpoct of the Tnjst as required by Section 130 of the Act. or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements Con￿rning the form and content of
accounts set out in the Charities (Accounts and Re￿rts) Regulations 2008 other than any requirement
that the accounts give a true and fair view 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 to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Catherine Edwards
Richardson Swift Audit Limited
11 Laura Place
Bath
BA2 4BL
Date..
?2JsJ2S...............
Page 3

BATH LIGHT OPERATIC GROUP
statement of Financial Activities
for the year ended 31 December 2024
2024
Unrestricted
fund
2023
Tolal
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,835
10,479
Other trading activities
Investment income
114,587
688
141,047
159
Total
125.110
151.685
EXPENDITURE ON
Raising funds
125.351
124.373
Other
4,372
3,650
Totsl
129,723
128,023
NET INCOMEI(EXPENDITURE)
(4,613)
23.662
RECONCILIATION OF FUNDS
Total fundq brought fonNard
90,641
66,979
TOTAL FUNDS CARRIED FORWARD
86.028
90,641
The notes fom part of these financial statements
Page 4

BATH LIGHT OPERATIC GROUP
Balance Sheet
31 December 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
3,081
86,761
97,538
89,842
97,538
CREDITORS
Amounts falling due within one year
(3.814)
{6,897)
NET CURRENT ASSETS
86,028
90,641
TOTAL ASSETS LESS CURRENT
LIABILITIES
86,028
90,641
NET ASSETS
86,028
90,641
FUNDS
Unrestricted funds
86,028
90,641
TOTAL FUNDS
86,028
90,641
The financial statements were approved by the Board of Trustees and authorised for issue on
2010512025".
and were signed on its behalf by:
R D Canning - Trustee
The notes fomi part of these financial statements
Page 5

BATH LIGHT OPERATIC GROUP
Notes to the Financial Statements
for the year ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statemenls of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
statement of Recommended Practice applicable to tharities preparing their accounls in accordance
with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland {FRS 102)
(effective 1 January 2019),, Financial Reporting Slandard 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 Statement of Financial Adivities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Theatre tax relief is recognised on receipt as this is the point at which it m￿ts all of the criieria above.
Expenditure
Liabililies are recognised as expenditure as sc(*n as there is a legal or constructive obligation
committing Ihe charily to that expenditure. li is probable that a transfer of economic benefits will be
required in gettlement and the amount nf thp obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exp.mpt from tax on ils charitable activiiies.
Fund accounting
Unrestricted funds can be used in accordance with the charitabte objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted putP05es within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
OTHER TRADING ACTMTIES
2024
2023
Fundraising events
My Fair Lady income
Sundry income
Oliver Income
SFTS Income
Theatre tsx relief
7,311
73,256
2,480
7,174
3,363
98,077
11,571
20,862
11,253
20.287
114,587
141,047
Page 6
continued...

BATH LIGHT OPERATIC GROUP
Notes to the Financial Statements - continued
for the year ended 31 December 2024
INVESTMENT INCOME
2024
2023
Interest receivable
688
159
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 De￿rnber 2024 nor for
the year ended 31 December 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended
31 Docombar 2023.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepayments
3,081
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxation and social security
Other crp.ditt)rs
2,396
1.418
5,547
1,350
3,814
6,897
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 7

BATH LIGHT OPERATIC GROUP
Detailed Statement of Financial Activities
for the year ended 31 December 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Patrons donations
Gift aid
Members subscriptions and donations
288
1,082
8,465
379
1,295
8,805
9,835
10,479
other trading activitles
Fundraising events
My Fair Lady income
Sundry income
Oliver Income
SFTS Income
Theatre tax relief
7.311
73,256
2,480
7,174
3,363
98,077
11,571
20,862
11,253
20.287
114.587
141,047
Investment income
Interest receivable
688
159
Totsl incoming resources
125,110
151.685
EXPENDITURE
Raising donations and legacies
Rent
Insurance
Subscriptions
Sundries
9,194
1,188
483
4.257
8,023
1,332
452
6,398
15,122
16.205
Other trading activities
SFTS Expenditure
My Fair Lady 2024 and Oliver 2023
Expenditure
Fundraising expenses
8.631
6,536
97,395
4,203
97,809
3.823
110,229
108,168
Support costs
Governance costs
Accountancy and tax consultant fees
4,372
3.650
Total resources expended
129,723
128.023
Net (expendlture)lincome
(4,613)
23,662
This page does not fomi part of the statutory financial statements
Page 8