OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

Registered Charity Number: 1190010

OPERA ON LOCATION (CHARITABLE INCORPORATED ORGANISATION)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

OPERA ON LOCATION YEAR ENDED 31 MARCH 2024 YEAR ENDED 31 MARCH 2024
CONTENTS Page
Legal and Administrative Information 3
Trustees’ Annual Report 4
Independent examiner’s report to the trustees of Opera on Location 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11

2

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

LEGAL AND ADMINISTRATIVE INFORMATION

Status

Opera on Location is governed by a constitution and is registered under the Charities Act 2011 as a Charitable Incorporated Organisation (Charity Registration Number: 1190010) from 19 June 2020.

Trustees

David Allen Sallianne Foster-Major Daniel Leitch (resigned 19 October 2024) Jim Steinke Kate Thompson

Charity Address

48 Kenwood Park Road Sheffield S7 1NF

Bankers

NatWest 5 Market Place Chesterfield S40 1TW

3

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

TRUSTEES’ ANNUAL REPORT

OBJECTIVES AND ACTIVITIES

The objectives of Opera on Location are to advance public education, appreciation and understanding of the arts, particularly the art of opera in all its aspects, by the production and presentation of public operatic performances.

To reach its objectives, Opera on Location innovatively stage affordable high-quality opera in unconventional performance spaces sung in English by young performers in the early stages of their careers/professional singers requiring further stage experience.

Public benefit

The aims and benefits of Opera on Location are contained within the body of this Report. We have considered the key principles of the Charity Commission’s general guidance about public benefit and have concluded that Opera on Location meets all the requirements.

ACHIEVEMENTS AND PERFORMANCE

The year ended 31 March 2024 saw Opera on Location scale back its more usual large-scale performance for an intimate concert celebrating 10 years of the company. Featuring singers well known to the company, a single performance was held at Upper Chapel, Sheffield, that was hosted by Ashley Pearson and was a ten-year retrospective of Opera on Location’s many successes. The concert was praised for featuring fantastic musicianship of our pianist Philip Voldman and singers, Andrea Tweedale, Victoria Gray, Gareth Lloyd and Thomas D Hopkinson, and also for the intimacy and welcoming nature of the concert, and environment cultivated by the event host, Ashely Pearson and event manager, Kathryn Gasic.

A further success was the return of our Marriage of Figaro A Level Workshop. The welcome return to education was truly remarkable to behold this year. Pupils from across the region travelled to the Millennium Galleries in Sheffield to participate in our seminars on, not only The Marriage of Figaro, but we also added a new workshop on the Development of Singing in Musical Theatre. As part of the AQA A Level specification, this new topic leant itself perfectly to us, and pupils were thrilled and excited to hear our singers and even participate in large group singing events at the end of each seminar. Led again by the renowned musicologist, Nigel Simeone, the day was a great success.

FINANCIAL REVIEW

The Trustees are satisfied with the result for the year ended 31 March 2024, being a surplus of £17,584 (2023: £7,005), which is mainly due to timing of grants being received in this financial year in respect of A Masked Ball , the performance of which will take place in August 2024.

Total income in the year ended 31 March 2024 amounted to £32,165 (2023: £42,068). This consisted of grant income of £26,150 (2023: £33,652), income from charitable activities of £2,572 (2023: £5,501), donations from individuals of £3,117 (2023: £2,908) and income from investments of £326 (2023: £7).

Total expenditure in the year ended 31 March 2024 amounted to £14,581 (2023: £35,063).

At 31 March 2024, the charity held total funds of £27,512 (2023: £9,928), consisting of £6,862 (2023: £3,678) of unrestricted funds and £20,650 (2023: £6,250) of restricted funds.

Reserves Policy

It is the Trustees’ policy to maintain a level of free reserves which provides a stable base for their continuing activities, whilst at the same time ensuring excessive funds are not accumulated. As at 31 March 2024, the charity held free reserves of £6,862 (2023: £3,678). Opera on Location aims to hold unrestricted reserves of 6 to 12 months of annual expenditure, and so will continue to build its reserves to meet this target.

4

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

STRUCTURE AND GOVERNANCE

Structure

Opera on Location is governed by a constitution and is registered under the Charities Act 2011 as a Charitable Incorporated Organisation (Charity Registration Number: 1190010) from 19 June 2020.

Governance

New trustees are appointed at duly convened meetings, on the approval of the current trustees. The Board of Trustees comprises a minimum of three trustees with no maximum limit. The trustees meet regularly to review the strategy and performance of the charity.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risks facing the charity, as considered by the Trustees, include:

1. Not receiving external funding grants Opera on Location were extremely grateful for the funding received during the financial year. If, however, Opera on Location were to be unsuccessful in receiving external funding, the programme of activity would be altered to suit an achievable budget whilst trying to maintain our high production values.

2. Poor quality of performance and loss of audience Opera on Location has gained a fantastic reputation with each project adding to this. The Co-artistic Directors have processes in place when recruiting freelancers to ensure they are of the highest quality available. Opera on Location regularly collects audience feedback after performances to help monitor how productions have been received, this in some extent informs what aspects to expand on with future productions. Furthermore, Opera on Location invites external and peer reviewers to performances for an objective and critical eye.

3. Loss of key personnel Opera on Location is currently a small organisation and so loss of key personnel could have a detrimental impact on the charity. Any such loss of key personnel would be looked into immediately and an action plan drawn up to ensure that the charity would be able to continue to operate smoothly.

4. Global pandemic

Fortunately for Opera on Location, its overheads are low. This allows it to curate a programme which is affordable and achievable depending on the budget available at the time whilst maintaining a creative flair to our programming. Should there be a future pandemic Opera on Location would apply the learnings from during the Covid-19 pandemic.

5

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

FUTURE PLANS

The rest of 2024 will celebrate the previous ten years of Opera on Location with the return of an exciting August opera. Opera on Location honours the ten years of activity with a thrilling and somewhat immersive production of Verdi’s A Masked Ball . Director and librettist, Ashley Pearson, is creating a bespoke version of the score and will direct the show to echo the party atmosphere of the piece. Circus acts will set the scene before the performance begins, and with food and drink available to purchase during an extended interval, the summer will be kicked off in great fashion.

For the first time Opera on Location will utilise a community chorus made up of amateur singers from across the region. Two choirs have agreed to partner with the charity for this production: Vivacity Community Choir and the Adult Autistic Choir. The remaining chorus roles will be opened up to other amateur singers from across South Yorkshire via an open call. Opera on Location is thrilled to be working with the local community in this way.

A Masked Ball will also feature an 18 piece orchestra which is the largest ensemble Opera on Location have employed to date.

In the spring of 2025 Opera on Location will also be part of the Classical Sheffield Festival and collaborate with Sheffield Philharmonic Orchestra, Sheffield Music Hub and Hallam Choral Society to produce Carmen . This semi-staged production will be held at Canon Medical Arena and will be on the final day of the Classical Sheffield Festival.

6

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees’ Annual Report was approved by the Board of Trustees on 19 January 2025 and signed on their behalf by:

DAVID ALLEN Trustee

7

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OPERA ON LOCATION

I report to the charity trustees on my examination of the accounts of Opera on Location ("the Charity") for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of Opera on Location you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act).

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the application Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an Independent examination.

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

Signed: Date: 23 January 2025

Faye Hazlehurst FMAAT FH Accountancy Services Anston Sheffield S25 4JU

8

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024

Note
Income from:
Donations and grants
2
Charitable activities
3
Investments
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward
Unrestricted
funds
Year ended 31
March 2024
£
3,117
2,572
326
Restricted
funds
Year ended 31
March 2024
£
26,150
-
-
26,150

-
11,750
11,750
14,400
-
14,400
6,250
14,400
20,650
Total
funds
Year ended 31
March 2024
£
29,267
2,572
326
32,165
1,964
12,617
14,581
17,584
-
17,584
9,928
17,584
27,512
Total
funds
Year ended 31
March 2023
£
36,560
5,501
7
6,015 42,068
3,287
31,776
1,964
867
2,831 35,063
3,184 7,005
- -
3,184 7,005
3,678
3,184
2,923
7,005
6,862 9,928

The notes on pages 11 to 20 form part of the financial statements.

Prior year comparatives by fund are detailed in the notes to the accounts.

9

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

BALANCE SHEET as at 31 March 2024

Note
Current assets
Stocks
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due
within one year
10
Net current assets
Total net assets
Charity funds
Restricted funds
11
Unrestricted funds
11
Total funds
2024
2024
£
£
338
205
29,040
29,583
(2,071)
27,512
27,512
20,650
6,862
27,512
2023
£
384
314
10,341
11,039
(1,111)
2023
£
9,928
29,583
(2,071)
9,928
6,250
3,678
9,928

The financial statements were approved and authorised for issue by the Board of Trustees on 19 January 2025.

Signed on behalf of the Board of Trustees by:

DAVID ALLEN Trustee

The notes on pages 11 to 20 form part of the financial statements.

10

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024

1. ACCOUNTING POLICIES

Charity information

Opera on Location is registered as a Charitable Incorporated Organisation in England and Wales. It was formed on 19 June 2020 and its charity number is 1190010. Its registered office address is 48 Kenwood Park Road, Sheffield, S7 1NF.

Basis of preparation

The financial statements have been prepared in accordance with 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) (effective 1 January 2019) (Charities SORP 2019) and with the Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The functional currency of the charity is considered to be pound sterling because that is the currency of the primary economic environment in which the charity operates.

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

Having reviewed the financial position of Opera on Location, the Trustees have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. Accordingly, they adopt a going concern basis in preparing the financial statements.

Income

Income is recognised in the Statement of Financial Activities when the charity becomes entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.

Grants are received for specific projects/costs and are recognised in accordance with their individual terms and conditions. Income is recognised when the charity has entitlement to the funds, which is when any performance conditions attached are met, it is probable that the income will be received and the amount can be reliably measured. Grant income will be deferred if received in advance of meeting performance conditions.

Donations represent amounts received in the year, including gift aid.

Expenditure

Expenditure comprises expenditure directly relating to the activities of the charity. Costs are either specifically identified or apportioned between expenditure headings for the purposes of charitable activities and costs of raising funds. All expenditure is accounted for on an accruals basis.

Charitable activities includes both direct costs and support costs relating to the activity.

Costs of raising funds are those costs incurred in attracting donations.

Allocation of support costs

Costs are directly attributable to specific activities.

Stocks

Stocks are valued at the lower of cost and net realisable value.

11

YEAR ENDED 31 MARCH 2024

OPERA ON LOCATION

Debtors

Short term debtors are initially measured at transaction price, less any impairment.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand and deposits held with banks.

Creditors

Creditors are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Fund accounting

Restricted funds comprise donations and grants earmarked by the donors, or the terms of the grant, for specific purposes and are detailed in the notes to the financial statements.

Unrestricted funds can be used at the discretion of the Trustees to further the charitable objectives.

Financial instruments

Opera on Location only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their amortised cost.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustments to their carrying amounts in the next financial year.

Taxation

Opera on Location is a registered charity and as such is entitled to tax exemption on all its income and gains, properly applied for its charitable purposes.

12

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

2. INCOME FROM DONATIONS AND GRANTS

Individual donations
Postcode Neighbourhood Trust
Scops Arts Trust
The Marchus Trust
Church Burgesses
Sheffield Grammar School Exhibition Foundation
Freshgate Foundation Trust
Individual donations
Arts Council England
Sheffield Town Trust
Earl Fitzwilliam Charitable Trust
The Golonscott Foundation
Arnold Clark Community Fund
Sheffield Bluecoat and Mount Pleasant
Educational Foundation
The Sarah Nulty Power of Music Foundation
Unrestricted
funds
2024
£
3,117
-
-
-
-
-
-
3,117
Unrestricted
funds
2023
£
2,908
-
2,000
-
-
-
-
-
4,908
Restricted
funds
2024
£
-

8,410
6,240
5,000
3,000
2,500
1,000
26,150
Restricted
funds
2023
£
-

23,652
3,000
2,000
1,000
750
750
500
31,652
Total
funds
2024
£
3,117
8,410
6,240
5,000
3,000
2,500
1,000
29,267
Total
funds
2023
£
2,908
23,652
5,000
2,000
1,000
750
750
500
36,560

13

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

3. INCOME FROM CHARITABLE ACTIVITIES

Ticket sales
Ticket sales
4.
INCOME FROM INVESTMENTS
Bank interest
Bank interest
Unrestricted
funds
2024
£
2,572
2,572
Unrestricted
funds
2023
£
5,501
5,501
Unrestricted
funds
2024
£
326
326
Unrestricted
funds
2023
£
7
7
Restricted
funds
2024
£

-
-
Restricted
funds
2023
£

-
-
Restricted
funds
2024
£

-
-
Restricted
funds
2023
£

-
-
Total
funds
2024
£
2,572
2,572
Total
funds
2023
£
5,501
5,501
Total
funds
2024
£
326
326
Total
funds
2023
£
7
7

14

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

5. EXPENDITURE ON RAISING FUNDS

Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Website and marketing costs 350
-
350
Friends Scheme costs 864 - 864
Fundraiser fees 750 - 750
1,964 - 1,964
This includes £nil (2023: £1,033) of support costs, including governance costs of £nil (2023: £32
Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Website and marketing costs 901
-
901
Friends Scheme costs 811 - 811
Fundraiser fees 272 978 1,250
Independent examination fee 49 176 225
Tax return fee 100 - 100
2,133 1,154 3,287

This includes £nil (2023: £1,033) of support costs, including governance costs of £nil (2023: £325).

15

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

6. EXPENDITURE ON CHARITABLE ACTIVITIES

Artists, performers and creative teams
Production costs
Website and marketing costs
Insurance
Ticket processing fees
General expenditure
Unrestricted
funds
2024
£
272
41
8
2
2
542
867
Restricted
funds
2024
£
9,816
1,470
315
89
60
-
11,750
Total
funds
2024
£
10,088
1,511
323
91
62
542
12,617

General expenditure includes £843 (2023: £602) of support costs, including governance costs of £478 (2023: £nil).

Artists, performers and creative teams
Production costs
Website and marketing costs
Insurance
Ticket processing fees
General expenditure
Unrestricted
funds
2023
£
4,451
1,852
352
32
134
707
7,528
Restricted
funds
2023
£
16,023
6,667
845
114
-
599
24,248
Total
funds
2023
£
20,474
8,519
1,197
146
134
1,306
31,776

7. TRUSTEES’ REMUNERATION AND RELATED PARTY TRANSACTIONS

The trustees were not remunerated during the current year and previous period. 0 trustees (2023: 1) were reimbursed expenditure amounting to £nil (2023: £7).

There were no further related party transactions during the current year.

8. STAFF COSTS AND NUMBERS

No staff have been employed during the current year and previous period.

16

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

9.
DEBTORS
Due within one year
Prepayments and accrued income
10.
CREDITORS
Due within one year
Accruals and deferred income
2024
£
205
205
2024
£
2,071
2,071
2023
£
314
314
2023
£
1,111
1,111

17

YEAR ENDED 31 MARCH 2024

OPERA ON LOCATION

11. FUNDS

Unrestricted funds
Restricted funds
_A Masked Ball_production –
Postcode Neighbourhood
Trust
_A Masked Ball_production –
Scops Arts Trust
_A Masked Ball_production –
The Marchus Trust
_A Masked Ball_production –
Freshgate Foundation Trust
Educational workshops –
Church Burgesses
Educational workshops –
Sheffield Town Trust
Educational workshops –
Sheffield Grammar
School Exhibition
Foundation
Educational workshops –
Sheffield Bluecoat and
Mount Pleasant
Educational Foundation
Educational workshops –
The Sarah Nulty Power of
Music Foundation
2023 Summer concert –
Earl Fitzwilliam
Charitable Trust
2023 Summer concert –
Sheffield Town Trust
Total of funds
Balance at 1
April 2023
£
3,678
-
-
-
-
-
2,665
-
750
500
2,000
335
6,250
9,928
Income
£
6,015
8,410
6,240
5,000
1,000
3,000
-
2,500
-
-
-
-
26,150
32,166
Expenditure
£
(2,831)
-
-
-
-
(3,000)
(2,665)
(2,500)
(750)
(500)
(2,000)
(335)
(11,750)
(14,581)
Transfers
in/(out)
£
-
-
-
-
-
-
-
-

-
-
-

-
-
-
Balance at 31
March 2024
£
6,862
8,410
6,240
5,000
1,000
-
-
-
-
-
-
-
20,650
27,512

18

YEAR ENDED 31 MARCH 2024

OPERA ON LOCATION

11. FUNDS (CONTINUED)

Unrestricted funds
Restricted funds
Arts Council England
_Verismo_production – The
Golonscott Foundation
_Verismo_production – Arnold
Clark Community Fund
Educational workshops –
Sheffield Town Trust
Educational workshops –
Sheffield Bluecoat and
Mount Pleasant
Educational Foundation
Educational workshops –
The Sarah Nulty Power of
Music Foundation
2023 Summer concert –
Earl Fitzwilliam
Charitable Trust
2023 Summer concert –
Sheffield Town Trust
Total of funds
Balance at 1
April 2022
£
2,923
-
-
-
-
-
-
-
-
-
2,923
Income
£
10,416
23,652
1,000
750
2,665
750
500
2,000
335
31,652
42,068

Expenditure
£
(9,661)
(23,652)
(1,000)
(750)
-
-
-
-
-
(25,402)
(35,063)
Transfers
in/(out)
£
-
-
-
-
-
-
-
-

-
-
-
Balance at 31
March 2023
£
3,678
-
-
-
2,665
750
500
2,000
335
6,250
9,928

Verismo production

Monies were received from a number of organisations to fund the Verismo production.

Educational workshops

Monies were received from a number of organisations to fund educational workshops.

Arts Council England

A grant was received during the year ended 31 March 2023 from Arts Council England to fund the Verismo production.

2023 Summer concert

Monies were received from a number of organisations in the year ended 31 March 2023 to fund the 2023 Summer concert.

19

OPERA ON LOCATION

YEAR ENDED 31 MARCH 2024

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current assets
Total
Current assets
Total
13.
ANALYSIS OF CHANGES IN NET DEBT
Cash at bank and in hand
Cash at bank and in hand
Unrestricted
funds
2024
£
6,862
Restricted
funds
2024
£

20,650
Total
funds
2024
£
27,512
6,862 20,650 27,512
Unrestricted
funds
2023
£
3,678
Restricted
funds
2023
£

6,250
Total
funds
2023
£
9,928
3,678 6,250 9,928
At 1 April
2023
£
10,341
Cash flows
£
18,699
At 31 March
2024
£
29,040
10,341 18,699 29,040
At 1 April
2022
£
2,623
Cash flows
£
7,718
At 31 March
2023
£
10,341
2,623 7,718 10,341

20