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|