THE WEST BRIDGFORD OPERATIC SOCIETY TRUSTEES REPORT AND ANNUAL ACCOUNTS FOR THE PERIOD 17 SEPTEMBER 2024 TO 30 JUNE 2025
THE WEST BRIDGFORD OPERATIC SOCIETY
GOVERNANCE
The society is a registered charity, number 1210075.
At a Extraordinary Members Meeting (EMM) on 26 June 2024, the society agreed to change from an unincorporated charity to a Charitable Incorporated Organisation (CIO). This required the registration of a new charity with CIO status. It was also agreed at the EMM that once the CIO was in place the assets, liabilities and activities of the old charity would be transferred to it and the old charity would be closed down. This report is for the new CIO from 17 September 2024, when its registration took effect, that transfer took place and it took over as the embodiment of the society.
One benefit of becoming a CIO is that the society expects to qualify for Theatre Tax Relief for our staging of Curtains and subsequent shows. The amounts claimable are not yet known so they have not been included in the accounts for this period.
ADDRESS
The West Bridgford Operatic Society 68 Musters Road West Bridgford Nottingham NG2 7PR
TRUSTEES
Judy Atkin (to December 2024) Malcolm Cocking Helen Heeley David Hemington Jill Hemington Lee Horne Diana Ives (from July 2025) Tom Parry (from July 2025) Will Radford (to June 2025) Sarah Shields (to December 2024) Wendy Silver Samantha Thorne (to June 2025)
OBJECTS AND ACTIVITIES OF THE SOCIETY
The objects of the society are the advancement of, and the development of public appreciation of, the dramatic arts by the presentation of public performances, and the advancement of education for the public in the art of drama and in theatre work and skills.
The society engages in a range of activities including staging full-length musical and dramatic works and concerts of assorted musical and dramatic material.
This year the society staged six performances of Curtains at the Squire Performing Arts Centre, Nottingham (18-22 February 2025) and two performances of HMS Pinafore at West Bridgford Baptist Church (13-14 June 2025).
INDEPENDENT EXAMINER
Martin Thomas
THE WEST BRIDGFORD OPERATIC SOCIETY
STATEMENT OF FINANCIAL ACTIVITES PERIOD FROM 17 SEPTEMBER 2024 TO 30 JUNE 2025
| Incoming resources Charitable activities Subscriptions Grants Fundraising Other income Total incoming resources Resources expended Charitable activities Fundraising Total resources expended 6 Net incoming resources before transfers Gross transfers between funds Net incoming resources before revaluations and investment asset disposal Gains & losses on revaluations of the charity’s fixed assets Gains & losses on investment asset revaluations & disposals Net movement in funds Total funds transferred from former unincorporated charity Total funds carried forward Note |
Unrestricted Restricted Period total £ £ £ 21,459 - 21,459 1,530 - 1,530 - - - 825 - 825 517 - 517 |
|---|---|
| 24,331 - 24,331 |
|
| 26,847 - 26,847 - - - |
|
| 26,847 - 26,847 |
|
| (2,516) - (2,516) |
|
| - - - |
|
| (2,516) - (2,516) |
|
| - - - - - - |
|
| (2,516) - (2,516) |
|
| 23,288 - 23,288 |
|
| 20,772 - 20,772 |
THE WEST BRIDGFORD OPERATIC SOCIETY
BALANCE SHEET 30 JUNE 2025
| Note Debtors Bank and cash Creditors: amounts falling due within one year Restricted Unrestricted The notes on pages 5 form an integral part of these accounts. Creditors: amounts falling due after more than one year Fixed assets Current assets Current liabilities Net current assets Net assets Charitable funds Total charitable funds |
£ £ £ £ - - 3,628 3,260 19,630 20,053 23,257 23,313 2,485 25 20,772 23,288 - - 20,772 23,288 - - 20,772 23,288 20,772 23,288 17/09/24 30/06/25 |
£ £ £ £ - - 3,628 3,260 19,630 20,053 23,257 23,313 2,485 25 20,772 23,288 - - 20,772 23,288 - - 20,772 23,288 20,772 23,288 17/09/24 30/06/25 |
|---|---|---|
| 23,288 | ||
| - 23,288 |
||
| 23,288 | ||
These accounts were approved by the Trustees on 8 January 2026 and signed on their behalf by:
David Hemington, Treasurer David Hemington
Lee Horne, Secretary Lee Horne
THE WEST BRIDGFORD OPERATIC SOCIETY
NOTES TO THE ACCOUNTS PERIOD FROM 17 SEPTEMBER 2024 TO 30 JUNE 2025
1 BASIS OF PREPARATION
These accounts have been prepared in accordance with the Accounting Regulations set out under the Charities Act 1993, and with the Charities Statement of Recommended Practice 2005.
2 ACCOUNTING POLICIES
INCOMING RESOURCES
Incoming resources are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Incoming resources and any related expenditure are reported gross in the SoFA.
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts are included in the SoFA at the same time as the gift to which they relate.
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Investment income is included in the accounts when receivable.
Investment gains and losses include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITES
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Grants made by the charity are recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or a reasonable value on receipt.
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at the trustees' best estimate of their market value.
Independent Examiner’s Report
| Report to the trustees/ members of On accounts for the period ended Set out on pages Basis of independent examiner’s statement Respective responsibilities of trustees and examiner Independent examiner's statement |
The West Bridgford Operatic Society | The West Bridgford Operatic Society | The West Bridgford Operatic Society |
|---|---|---|---|
| 30 June 2025 | Charity no (if any) | 1210075 | |
| 1 to 5 | |||
| • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. (1) 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 1993 Act; and The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility to: • examine the accounts under section 43 of the 1993 Act; • follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act; and • state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention: |
| Signed: Name: Relevant professional qualification or body: Address: |
Martin Thomas | 22/10/2025 |
|---|---|---|
| Martin Thomas | ||
| 68 Musters Road, West Bridgford, Nottingham, NG2 7PR |