2025-05-31-accounts

Trustees’ Annual Report for the period

From 01/06/24 Period start date To 31/05/25 Period end date

Charity name: Hereford Gilbert & Sullivan Operatic Society

Charity registration number: 1162451

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To educate the public in the dramatic and operatic arts, principally the works of Gilbert & Sullivan & to further the development of public appreciation and taste of said arts
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Our core mission is to bring” live” theatre and enhance musical culture in and around rural Herefordshire and the Marches. To provide performance opportunities for all age groups.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees pay due regard to the guidance issued by the Charity Commission on public benefit. See para 1.20 for the main activities undertaken for the public benefit this year.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Hereford Gilbert & Sullivan Society does not have a policy on grant making.
Policy on social investment including program related investment	Para 1.38	As above

Contribution made by volunteers	Para 1.38	The Society relies heavily on strong teamwork and the willingness of people who give of their time freely. The volunteers who help with production activity, front of house, advertising, recruitment, publicity and fundraising are very much appreciated for their contribution and commitment. NB: The Executive Committee are all volunteers.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Established in 1947, this year saw the Society’s 77th production of ‘The Witch’s Curse: Ruddigore’ a lesser known operetta in the G&S canon, a melodramatic but witty tale of star- crossed lovers & ghostly goings-on with ancestral apparitions and a core of lovelorn bridesmaids & village ‘maidens’, which proved a resounding success with audiences demonstrating that the music and comedy is timeless. While membership of the Society is open to all age groups and sections of the community, the society’s outreach work with schools and colleges has, once again, proved popular, via the special schools matinee and the Young Performers Bursary Scheme for 15-19 year olds, introduced several years ago, with the aim of helping participants further their theatrical studies/career. We are very proud of these initiatives and it is very pleasing to note that a number of the youngsters involved have gone on to pursue careers in the music and entertainment industries and we hope that they have benefited from the experience they have gained with the Society.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41

	Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The society remains in a secure financial position at the end of the year. We have been fortunate with grants and specific donations which assisted with production costs, particularly for the popular schools’ matinee performance & associated workshops, and with the provision of the Young Performers' Bursary. Without this support it would be difficult to meet the rising costs of a theatre production with orchestra.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The society holds both general and restricted reserves. The former are held in order to cover the costs of less financially successful shows. Certain Gilbert and Sullivan operas are more popular than others and are expected to attract larger audiences; however, the society is keen to be able to perform the full range of Gilbert and Sullivan's repertoire, including those which may be loss-making, without putting the society at financial risk. Restricted reserves are from donations given for a particular long-term purpose, mainly the Young Performers' Bursary, and are used over a number of years in accordance with the donor's wishes.
Amount of reserves held	Para 1.22	At the end of the year, the society held general reserves of £20,591 and restricted reserves of £4,643
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Membership fees and associated gift* aid Donations from members; Society friends; patrons and the general public Ticket and programme sales from performances Grant Aid applied for from both local* and national bodies Various fundraising events, eg concerts, raffles, sale of DVDs and books Fundraising page linked to the Society’s web page.

	Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Increasingly high production costs; loss of revenue (poor ticket sales); failure to recruit & retain new members. Other

Structure, Governance and Management

Description of charity’s
~~t~~ ~~t~~ Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated organisation
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more	Para 1.25	Election by the membership at the annual general meeting.
~~trustees~~

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	The Constitution refers.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Not applicable
Relationship with any related parties	Para 1.51	Not applicable
Other

Reference and Administrative details

Charity name	Hereford Gilbert & Sullivan Operatic Society
Other name the charity uses	Not applicable
Registered charity number	1162451
Charity’s principal address	18, Moor Farm Lane Three Elms Hereford HR4 0NT

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Geoff Rawcliffe	Hon President		~~(if any)~~ Elected by members at the AGM
	Sheila ~~Dfd~~	Chairman		Ditto
	~~unsor~~ Claire Pearson	Treasurer		Ditto
	Frances Roper			Ditto
	Laura Harrison			Ditto
	Wendy ~~Witb~~			Ditto
	~~nerurn~~

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Dates acted if not for whole year

Trustee name

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional ~~information)~~

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Sheila Anne Dunsford

Position (eg Chair Secretary, Chair, etc)

Date 28th November, 2025

HEREFORD GILBERT AND SULLIVAN OPERATIC SOCIETY

ACCOUNTS FOR THE YEAR ENDED 31 MAY 2025

Charity number 1162451

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		Hereford Gilbert and Sullivan Operatic Society	Hereford Gilbert and Sullivan Operatic Society
	Statement of financial activities for the year ended 31 May			2025
			2024/25		2023/24
	Notes	Unrestricted funds	Restricted funds	Total funds	Total funds
Incoming resources		£	£	£	£
Donations and grants	2	5,165	4,000	9,165	14,539
Other trading activities	3	14,884	0	14,884	19,425
Investment income		179	98	277	148
Total incoming resources		20,228	4,098	24,326	34,112
Resources expended
Cost of charitable activities	4	26,668	3,705	30,373	28,996
Total resources expended		26,668	3,705	30,373	28,996
NET INCOMING RESOURCES		(6,440)	393	(6,047)	5,116
NET MOVEMENT IN FUNDS		(6,440)	393	(6,047)	5,116
Funds transferred in at 1 June 2024 (2023)		27,031	4,250	31,281	26,165
TOTAL FUNDS AT 31 MAY 2025(2024)	8	20,591	4,643	25,234	31,281

Notes:

Restricted funds received in the year represent a grant of £3,000 received from The Clive Richards Foundation to support the Schools’ Matinee performance and workshops and a donation of £1,000 from the Tabor Charitable Trust for the Young Performers’ Bursary.

Expended restricted funds were for the bursary; support for subscriptions and purchase of orchestra lights.

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Notes Current assets Debtors and prepayments 5 Cash at bank and in hand 6 TOTAL ASSETS Creditors 7 Amounts falling due within one year NET ASSETS FUNDS 8 General reserves TOTAL FUNDS	Hereford Gilbert and Sullivan Operatic Society Balance Sheet as at 31 May 2025 2024/25 2023/24 Unrestricted funds Restricted funds Total funds Total funds £ £ £ £ 459 0 459 1,756 20,132 4,643 24,775 29,913
	20,591 4,643 25,234 31,669 0 0 0 (388)
	20,591 4,643 25,234 31,281
	20,591 4,643 24,234 31,281
	20,591 4,643 24,234 31,281

The financial statements were approved by the board of trustees on 8 July 2025 and are signed on its behalf by:

SA Dunsford Mrs S Dunsford (Chair) Trustee

The notes form part of the financial statements.

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Hereford Gilbert and Sullivan Operatic Society

Notes to the Financial Statements

1) Accounting Policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) 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). The Financial Reporting Standard 102 'The Financial Reporting Standard the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible assets costing more than £250 net are capitalised and are stated at cost.

Depreciation is charged by equal annual instalments commencing with the date of acquisition at rates estimated to write off their cost or valuation less any residual value over the expected useful lives which are as follows:-

Fixtures and fittings

3 years

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Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.

Cash at bank an in hand

Cash at bank and cash in hand includes cash and short term investors with a short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectivities at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objectives 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.

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Note 2 – Donations and grants

		2024/25		2023/24
	Unrestricted funds	Restricted funds	Total funds	Total funds
	£	£	£	£
Subscriptions	2,710	0	2,710	2,605
Donations received in year	1,996	0	1,996	5,078
Grants received in year	0	4,000	4,000	5,100
Gift aid reclaimed	459	0	459	1,756
Total donations and grants	5,165	4,000	9,165	14,539
Note 3 – Income from other	trading activities
		2024/25		2023/24
	Unrestricted funds	Restricted funds	Total funds	Total funds
	£	£	£	£
Box office and concerts	12,518	0	12,518	16,283
Programme sales	642	0	642	676
Advertising & sponsors	330	0	330	1,400
Other	1,394	0	1,394	1,066
Total other trading income	14,884	0	14,884	19,425

Note 4 – Cost of charitable activities

Production costs Insurance NODA subscription Programmes & merchandise Advertising Sundry Bursary payments Total cost of charitable activities	2024/25 2023/24 Unrestricted funds Restricted funds Total funds Total funds £ £ £ £ 22,812 3,135 25,947 24,987 454 0 454 453 205 0 205 199 251 0 251 371 936 0 936 780 2,010 70 2,080 1,206 0 500 500 1,000
	26,668 3,705 30,373 28,996

Note 5 – Debtors due within 1 year

HMRC – gift aid	2024/25 2023/24 Unrestricted funds Restricted funds Total funds Total funds £ £ £ £ 459 0 459 1,756

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Note 6 – Cash at bank and in hand

		2024/25		2023/24
	Unrestricted funds	Restricted funds	Total funds	Total funds
	£	£	£	£
Current account	832	0	832	14,543
Savings accounts	19,300	4,643	23,943	15,370
Total cash at bank and in hand	20,132	4,643	24,775	29,913
Note 7 - Creditors: amounts due within less than one year
		2024/25		2023/24
	Unrestricted funds	Restricted funds	Total funds	Total funds
	£	£	£	£
Creditors and accruals	0	0	0	(388)

Note 8 – Statement of movement of funds

Opening balance 1 June 2024(2023) Net incoming resources Closing balance 31 May 2025(2024)	2024/25 2023/24 Unrestricted funds Restricted funds Total funds Total funds £ £ £ £ 27,031 4,250 31,281 26,165 (6,440) 393 (6,047) 5,116
	20,591 4,643 25,234 31,281

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