Bath Opera - Charity Number 1185066
Accounts for the year to 31st August 2021
Independent Examiner’s report to the trustees of Bath Opera
I have examined the accounts of Bath Opera for the year ended on 31st August 2021.
Respective responsibilities of the Trustees and the Examiner
As trustees of the Bath Opera you are responsible for the preparation of the financial statements. You consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians.
It is my responsibilty to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act and
to state whether particular matters have come to my attention.
Basis of this report
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 Bath Opera and a comparison of the financial statements with those records. It also includes considering any unusual items or disclosures in the statements and seeking explanations from you as 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 statements present a ‘true and fair view’.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with section 41 of the 2011 Act and
to prepare statements which accord with the accounting records and comply with the accounting requirements the Statement of Recommended Practice by Charities
have not been met.
Neither have I found any matter to which, in my opinion, attention should be drawn to enable a proper understanding of the financial statements.
Dated: 2nd October 2021
F J Rabone
…………………………..…. Judith Rabone MAAT The Count House 8 Park Road, Henstridge, Templecombe, BA8 0QP
Charity Name No (if any) Bath Opera 1185066 Receipts and payments accounts CC16a For the period Period start date Period end date To from 1st Sept 2020 31st Aug 2021
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Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
General 4,080 - - 4,080 5,797
Main Production 90 - - 90 10,856
Tour Production - Barber 6,755 - - 6,755 887
BOIBA 0 - - 2,487
Sundry 0 - - - -
Interest 0 - - 0 -
- - - - -
- - - - -
Sub total (Gross income for
AR) [ 10,925 ] - - 10,925 20,028
A2 Asset and investment sales,
(see table).
651 - - 651
- - - - -
Sub total 651 - - 651.20 -
Total receipts 11,576 - - 11,576 20,028
A3 Payments
General 1,475 - - 1,475 3,320
Main Production 0 - - - 19,284
Tour Production - Barber 6,194 - 6,194 1,159
BOIBA - - 1,757
Sundry - - - 50
- - - -
- - - - -
- - - - -
- - - - -
Sub total 7,669 - - 7,669 25,570
A4 Asset and investment
purchases, (see table)
628 - - 628
- - - -
Sub total 628 - - 627.55 -
Total payments 8,297 - - 8,297 25,570
Net of receipts/(payments) 3,280 - - 3,280 - 5,542
A5 Transfers between funds - - -
A6 Cash funds last year end 7,556 1,625 - 9,180 14,723
Cash funds this year end 10,835 1,625 - 12,460 9,180
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04/10/2021
CCXX R3 accounts (SS)
3
| Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | |
|---|---|---|---|
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B3 Investment assets B4 Assets retained for the charity’s own use B5 Liabilities |
(agree balances with receipts and payments account(s)) Details Current Account Total cash funds Details Details Details Details Modular flats Clothes rail Accounts Examiner Signature |
Unrestricted funds Restricted funds to nearest £ to nearest £ 10,835 1,625 - - - - 10,835 1,625 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) Unrestricted - Unrestricted - - - - - - - Fund to which liability relates Amount due (optional) Unrestricted 100.00 - - Print Name |
Endowment funds to nearest £ - - - |
| - | |||
| OK | |||
| Endowment funds to nearest £ - - - - - - Current value (optional) - - - - - Current value (optional) - - - - - - - - - When due (optional) Date of approval |
04/10/2021
CCXX R4 accounts (SS)
4
Bath Opera - Charity Number 1081660
General Profit and Loss Account
for the year ended 31st August 2021
| Income Members Patrons and Friends Gift Aid Fundraising and Donations Raffle Coffee BOIBA Insurance claim for lost flat D Wright Project Sundry Total Expenditure Insurance Audit Website NODA membership RevoArt Loss of flats asset Sundry Depreciation of flats Total Profit on General Account |
2020 680.00 875.00 579.15 1,532.00 0.00 0.00 0.00 651.20 600.00 0.00 344.15 100.00 -120.00 117.00 883.99 651.20 30.00 424.97 |
4,917.35 2,431.31 £2,486.04 |
2020 3,287.50 1,019.70 710.00 240.00 288.00 237.18 0.00 391.08 270.61 100.00 120.00 163.00 2,134.00 787.50 426.55 |
6,173.46 4,001.66 £2,171.80 |
|---|---|---|---|---|
Bath Opera - Charity Number 1081660
Main Show Profit and Loss Account
| Eugene Onegin Income Ticket Sales Programme Sales Audition Fees 90.00 Profit on Bar Raffle Grants Sponsors Total 90.00 Expenditure Orchestra Musical Director Repetiteurs Set Materials and Costumes Hall & Theatre Hire Lighting Performing Rights & scores Advertising and Flyers Hire Stands Hire of Staging Printing and Stationery Stage Crew Ticket Agent Commission Bar Licence & Stock Miscellaneous Total 0.00 Profit /Loss on Main show £90.00 |
Faust 7,624.60 191.00 0 541.99 258.00 1,000.00 500.00 10,115.59 5,356.00 1,750.00 1,873.00 1,162.79 3,800.86 2,215.04 557.34 449.89 116.73 0.00 875.36 0.00 365.10 131.00 41.25 18,694.36 -8,578.77 |
|---|---|
Bath Opera - Charity Number 1081660
Tour show Profit and Loss Account
| Income Ticket Sales Programme Sales Raffle Food and Drink Grants & Sponsorship Audition fees Total Expenditure Musical Director Set, Costumes and Make-up Lighting and Sound Piano Hire Rehearsal Hire Advertising Printing and Publicity Theatre Hire Travel Miscellaneous Total Profit /Losson Tour |
Barber 6,897.70 464.80 190.00 167.32 1,483.00 0.00 1,040.00 920.99 1,083.04 775.00 672.06 0.00 192.54 1,012.00 770.57 0.00 |
9,202.82 6,466.20 2,736.62 |
Barber 0.00 0.00 0.00 -175.25 0.00 0.00 0.00 0.00 96.81 0.00 0.00 0.00 0.00 0.00 |
-175.25 96.81 -272.06 |
|---|---|---|---|---|
Bath Opera - Charity Number 1081660 BOIBA Fund
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Income
Entry fees
Sponsorships
Ticket sales
Programme sales
Total 0.00
Expenditure
Prizes
Expenses
Total 0.00
BOIBA Fund Balance 1,624.51 as at 31 Aug 2020
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Bath Opera - Charity Number 1081660
Balance Sheet as at 31st August 2021
| 2020 Fixed assets Modular frames 5,096.49 Bar stock Total fixed assets Current assets Cash at bank 12,459.60 Debtors 3,026.85 Prepaid expenses (main prodn) 0.00 Total current assets Current liabilities Creditors 0.00 Accrued income (Onegin Auditions) 0.00 Accruals 100.00 Net current assets Total assets less total liabilites Financed by Balances at start of FY BOIBA Fund Prior year Profit on general account Profit / Loss on main show Profit / Loss on tour Interest received |
Notes 1 5,096.49 2 15,486.45 3 100.00 15,386.45 20,482.94 13,273.71 1,624.51 272.06 2,486.04 90.00 2,736.62 20,482.94 |
2020 5,545.11 0.00 9,180.36 392.75 0.00 0.00 0.00 220.00 |
5,545.11 9,573.11 220.00 9,353.11 14,898.22 19,792.43 1,624.51 50.00 2,171.80 -8,468.77 -272.06 0.31 14,898.22 |
|---|---|---|---|
Notes to the Accounts
1 Assets
The flats are depreciated to write off their value over 15 years.
| Cost at 1st September 2020 Additions Disposals Cost at 31st August 2021 Depreciation at 1st Sep 2020 Charge for year Depreciation at 31st Aug 2021 Net Book Value at 1st Sep 2020 Net Book Value at 31st Aug 2021 |
Flats Total 6,398.20 ###### 627.55 627.55 -651.20 ###### 6,374.55 0.00 ###### 853.09 0.00 853.09 424.97 0.00 424.97 1,278.06 0.00 ###### 5,545.11 0.00 ###### 5,096.49 0.00 ###### |
|---|---|
2 Debtors
| Gift Aid Strode profit share 3 Accruals Accounts Examination Wincanton Racecourse Sponsorship Wincanton Regeneration Grant |
579.15 250.00 1,133.00 1,064.70 £3,026.85 £100.00 £100.00 |
|---|---|