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2025-08-31-accounts

Bath Opera - Charity Number 1185066

Accounts for the year to 31st August 2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Bath Opera members of

Charity On accounts for the year ended[31st August 2025] no (if 1185066 any)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st August 2025

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 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Act or

• the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Zöe Godden Date: 30th September 2025 Name: Zöe Godden Relevant professional Qualified to AAT Level 3 qualification(s):

Address: 26, Warren Way, Sherborne, Dorset. DT9 4FS

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 2024 31st Aug 2025

Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
7,402
16,835
17,620
0
0
2
0
0
41,859
0
0
41,859
2,138
25,780
11,752
0
0
115
0
0
0
39,785
209
0
209
39,994
1,865
0
8,444
10,309		 Restricted
funds
to the nearest £
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,018
2,018		 Endowment
funds
to the nearest £
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total funds
to the nearest £
7,402
16,835
17,620
0
0
2
0
0
41,859
0
0
0
41,859
2,138
25,780
11,752
0
0
115
0
0
0
39,785
209
0
209
39,994
1,865		 Last year
to the nearest £
General 7,402 6,200
Main Production 16,835 13,263
Tour Production 17,620 14,339
BOIBA 0 0
Sundry 0 0
Interest 2 0
0 0
0 0
Sub total(Gross income for
AR)		 41,859 33,802
A2 Asset and investment sales,
(see table).
0 0
Sub total 0 0
Total receipts
A3 Payments
33,802

General		 2,138 3,625
Main Production 25,780 21,584
Tour Production 11,752 11,113
BOIBA 0 900
Sundry 0 0
Nextyear productions 115 806
0 0
0 0
0 0
Sub total 39,785 38,028
A4 Asset and investment
purchases, (see table)
209
0
Sub total 209 0
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
38,028
1,865 0 0 1,865 -4,226
0 0 0 0 0
8,444 2,018 0 10,462 15,313
10,309 2,018 0 12,327 11,087

01/10/2025

CCXX R3 accounts (SS)

3

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
Saver Account
Total cash funds
Details
Details
Details
Details
Modular flats
Clothes rail
Accounts Examiner
Signature		 Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted
funds
to nearest £		 Restricted
funds
to nearest £		 Endowment
funds
to nearest £
1,309 2,018 0
9,000 0 0
0 0 0
10,309 2,018 0
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval

01/10/2025

CCXX R4 accounts (SS)

4

Bath Opera - Charity Number 1185066 General Profit and Loss Account

2025
2024
Income
Members
4185.93
3884.73
Patrons and Friends
650.00
425.00
Gift Aid
729.46
940.51
Fundraising and Donations
1030.00
0.00
Raffle
355.00
527.50
Coffee
450.10
376.26
Sundry
1.50
45.60
Total
7,401.99
6,199.60
Expenditure
Insurance
283.04
607.52
Audit
225.00
200.00
Website
759.44
749.10
NODA membership
237.50
230.00
Sundry
194.00
260.97
Spirolux
0.00
1577.45
Depreciation of flats
438.89
424.97
Total
2,137.87
4,050.01
Profit on General Account
£5,264.12
£2,149.59
for the year ended 31st August 2025		 2025
2024
Income
Members
4185.93
3884.73
Patrons and Friends
650.00
425.00
Gift Aid
729.46
940.51
Fundraising and Donations
1030.00
0.00
Raffle
355.00
527.50
Coffee
450.10
376.26
Sundry
1.50
45.60
Total
7,401.99
6,199.60
Expenditure
Insurance
283.04
607.52
Audit
225.00
200.00
Website
759.44
749.10
NODA membership
237.50
230.00
Sundry
194.00
260.97
Spirolux
0.00
1577.45
Depreciation of flats
438.89
424.97
Total
2,137.87
4,050.01
Profit on General Account
£5,264.12
£2,149.59
for the year ended 31st August 2025		 2025
2024
Income
Members
4185.93
3884.73
Patrons and Friends
650.00
425.00
Gift Aid
729.46
940.51
Fundraising and Donations
1030.00
0.00
Raffle
355.00
527.50
Coffee
450.10
376.26
Sundry
1.50
45.60
Total
7,401.99
6,199.60
Expenditure
Insurance
283.04
607.52
Audit
225.00
200.00
Website
759.44
749.10
NODA membership
237.50
230.00
Sundry
194.00
260.97
Spirolux
0.00
1577.45
Depreciation of flats
438.89
424.97
Total
2,137.87
4,050.01
Profit on General Account
£5,264.12
£2,149.59
for the year ended 31st August 2025
7,401.99
6,199.60
283.04
607.52
225.00
200.00
759.44
749.10
237.50
230.00
194.00
260.97
0.00
1577.45
438.89
424.97
2,137.87
4,050.01
£5,264.12
£2,149.59

Bath Opera - Charity Number 1185066 Main Show Profit and Loss Account

Semele 2024
Norma 2025 Semele 2024
Income Income
Ticket Sales 13913.57 Ticket Sales 10923.78
Programme Sales 654.19 Programme Sales 542.12
Bar takings 1248.14 Bar takings 777.02
Grants 500.00 Grants 1000.00
Scores 518.64 Costume Resale 20.00
Total 16,834.54 Total 13,262.92
Expenditure Expenditure
Orchestra 7925.00 Orchestra 5860.00
Musical Director 1750.00 Musical Director 2390.00
Repetiteurs 1540.00 Repetiteurs 610.00
Set, Props and Costumes 1382.30 Set, Props and Costumes 2085.12
Hall & Theatre Hire 3909.20 Hall & Theatre Hire 3988.65
Lighting 2000.00 Lighting 2400.00
Performing Rights & scores 2469.25 Performing Rights & scores 1179.14
Advertising and Printing 2080.25 Advertising and Flyers 1188.47
Ticket Agent Commission 1547.28 Ticket Agent Commission 1167.00
Bar Licence & Stock 517.28 Bar Licence & Stock 351.95
Coach hire 199.20 Coach hire 222.20
Miscellaneous 222.30 Miscellaneous 141.50
Transport 237.97
Total 25,780.03 Total 21,584.03
Profit /Loss on Main show -£8,945.49 Profit /Loss on Main show -£8,321.11

Bath Opera - Charity Number 1185066 Tour Profit and Loss Account

Income
Performance Revenue
Programme Sales
Bar Income
Grants & Sponsorship
Ads in programme
Other income
Total
Expenditure
Musical Director
Set, Costumes and Props
Lighting and Sound
Piano Hire
Rehearsal Hire
Printing and Publicity
Theatre Hire/Ticket
Commission
Bar Stock
Royalties
Transport Costs
Sundry
Accomodation and Travel
Total
Profit /Losson Tour		 2025
£14,596.96
£1,048.13
£524.88
£0.00
£390.00
£1,060.00
£17,619.97
£1,100.00
£1,004.73
£1,780.00
£0.00
£688.00
£1,669.70
£2,621.38
£252.00
£0.00
£1,455.75
£145.41
£1,035.52
£11,752.49
£5,867.48		 2024
£10,640.96
£1,460.74
£737.02
£1,500.00
£0.00
£1,000.00
£981.81
£1,990.66
£295.00
£1,219.90
£884.44
£2,061.18
£427.52
£700.00
£1,452.51
£100.00		 £14,338.72
£11,113.02
£3,225.70

Bath Opera - Charity Number 1185066 BOIBA Fund

----- Start of picture text -----
BOIBA Fund Balance B/Fwd 2017.78 as at 31 Aug 2024
Income
Entry fees 0.00
Sponsorships & Donations 0.00
Ticket sales 0.00
Programme sales
Total 0.00
Expenditure
Prizes
Expenses 0.00
Total 0.00
BOIBA Fund Balance C/Fwd 2,017.78
as at 31 Aug 2025
----- End of picture text -----

Bath Opera - Charity Number 1185066 Balance Sheet as at 31st August 2025

Fixed assets
Modular frames
Flats
Total fixed assets
Current assets
Cash at bank
Debtors
Prepaid expenses (main prodn)
Total current assets
Current liabilities
Creditors
Accruals
Net current assets
Total assets less total liabilites
Financed by
Balances at start of FY
Movement on BOIBA Fund
Prior year
Profit on general account
Profit / Loss on main show
Profit / Loss on tour		 2025
3,591.49
12,326.91
1060.0
115.0		 3,591.49

0
0
13,501.91



225.00
13,276.91
16,868.40
15,488.49
0.00
-806.20
5264.12
-8945.49
5867.48
16,868.40		 2024
3,821.58
11,085.71
0.0
806.2		 Notes

1
3,821.58

0
2
0
3
11,891.91



4
225.00
11,666.91
15,488.49
19741.26
-900.00
-406.95
2149.59
-8321.11
3225.70
15,488.49
0.00
0.00
225.00		 0.00
0.00
225.00

0.00

1 1

2

3

----- Start of picture text -----
Assets
The flats are depreciated to write off their value over 15 years.
Flats & Rails Total
Cost at 1st September 2024 6374.55 6374.55
Additions 208.8 208.8
Disposals 0 0
Cost at 31st August 2025 6,583.35 0 6583.35
Depreciation at 1st Sep 2024 2,552.97 0 2552.97
Charge for year 438.89 0 424.97
Depreciation at 31st Aug 2025 2,991.86 0 2977.94
Net Book Value at 1st Sep 2024 £3,821.58 0 3821.58
Net Book Value at 31st Aug 2025 3591.49 0 3396.61
Debtors
Programme Adverts £60.00
Grant 1000
£1,060.00
Prepayments
Audition Repetiteur £70.00
Audition Rehearsal Hire 45
115
4 Accruals
Accounts Examination 225
225
----- End of picture text -----

Assets - depreciated on a straight-line basis over 15 years to write off Assets - depreciated on a straight-line basis over 15 years to write off the total value
Modular frameFlats (acquired Total
Carrying amount Sept 2024 3821.58
208.8		 4030.38
Depreciation charge 424.97
13.92		 438.89
Carrying amount Sept 2025 3396.61
194.88		 3591.49