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 **----- Start of picture text -----**
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
**----- End of picture text -----**
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 **----- Start of picture text -----**
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
**----- End of picture text -----**
## 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| |---|---|